Channels :: FRELIP Discovery

Author: Gutuza, Tracy

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The impact of e-commerce on the permanent establishment definition

Similar Items: The impact of e-commerce on the permanent establishment definition

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A critical analysis of the principle permanent establishment and related tax rules in establishing taxing right with reference to e-commerce
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A critical analysis of the concepts permanent establishment and foreign business establishment
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Appropriateness of the existing permanent establishment concept in the digitalised economy
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A comparative study of value added tax collection methods in the context of e-commerce and virtual worlds from a South African perspective
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The taxation of electronic commerce in South Africa
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The Multilateral Instrument: Avoidance of Permanent Establishment Status and the Reservations on behalf of Australia and the UK
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Africa and the taxation of permanent establishments: Is the definition of "permanent establishment" as used in the double tax agreements of selected 'fishing rich' African countries sufficient to protect the taxing rights on those diminishing natural resources?
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Tax avoidance and tax reduction within the framework of the South African income tax legislation, with special reference to the effect on the fiscus and to current anomalies and inequities
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Critical analysis of the rental income definition included under section 25BB of the Income tax act
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The Very Interstate Nature of the Internet? Establishing Uniform Requirements for Internet Transmissions Within Interstate and Foreign Commerce
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Thin capitalisation in South Africa, including a critical analysis of the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions
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"Expenditure"
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Transfer pricing and intangible assets: problem areas in addressing the transfer of intangible assets
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Trading stock : a critical analysis of the application of Section 1 of the Income Tax Act no 58 of 1962
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A comparative analysis of the projects undertaken in the development of a taxation framework in the digital economy
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Capital or revenue : a critical analysis of the treatment of realisation companies and the judgment of Lewis JA
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Is South Africa's headquarter regime successful and does it go against national legislation? Are rewards from a customer loyalty programme capital or revenue in nature?
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An analysis of the proposed annual mark-to-market taxation of the capital gains of long-term insurance policyholders
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A critical analysis of the requirements of the South African General Anti Avoidance Rule Section 80A of the Income Tax Act 58 of 1962
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The development of the simulated transactions doctrine as means of combating impermissible tax avoidance
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A brief excursus through the concept of the trust, dealing with its origins and history and generally traversing taxation of a trust and its implications for the taxpayer
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Purpose and effect: 'the role of a taxpayer's intention in tax legislation
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Utilisation of assessed losses in South Africa and an overview of some of the lessons to learn from some reported judgments on the topic
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Investigating the role of VAT in the changing landscape of Educational Services: A case study of a digital educational services provider