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A comparative analysis of the projects undertaken in the development of a taxation framework in the digital economy
The objective of this comparative paper is to analyse and compare the work undertaken by the OECD's TFDE and the DTC on the taxation of the digital economy in light of the overarching project on BEPS, with a view of analysing the possible application of the proposed options to address the tax challe...
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2016
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| _version_ | 1867613278883020800 |
|---|---|
| access_status_str | Open Access |
| author | De Bruyn, Christoffel Wilhelmus |
| author2 | Gutuza, Tracy A |
| author_browse | De Bruyn, Christoffel Wilhelmus Gutuza, Tracy A |
| author_facet | Gutuza, Tracy A De Bruyn, Christoffel Wilhelmus |
| author_sort | De Bruyn, Christoffel Wilhelmus |
| collection | Thesis |
| description | The objective of this comparative paper is to analyse and compare the work undertaken by the OECD's TFDE and the DTC on the taxation of the digital economy in light of the overarching project on BEPS, with a view of analysing the possible application of the proposed options to address the tax challenges of the digital economy in the South African taxation framework. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/20795 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:33:35.758Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2016 |
| publishDateRange | 2016 |
| publishDateSort | 2016 |
| publisher | Department of Commercial Law |
| publisherStr | Department of Commercial Law |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/20795 A comparative analysis of the projects undertaken in the development of a taxation framework in the digital economy De Bruyn, Christoffel Wilhelmus Gutuza, Tracy A Tax Law The objective of this comparative paper is to analyse and compare the work undertaken by the OECD's TFDE and the DTC on the taxation of the digital economy in light of the overarching project on BEPS, with a view of analysing the possible application of the proposed options to address the tax challenges of the digital economy in the South African taxation framework. 2016-07-26T12:21:11Z 2016-07-26T12:21:11Z 2016 Master Thesis Masters LLM http://hdl.handle.net/11427/20795 eng application/pdf Department of Commercial Law Faculty of Law University of Cape Town |
| spellingShingle | Tax Law De Bruyn, Christoffel Wilhelmus A comparative analysis of the projects undertaken in the development of a taxation framework in the digital economy |
| thesis_degree_str | Master's |
| title | A comparative analysis of the projects undertaken in the development of a taxation framework in the digital economy |
| title_full | A comparative analysis of the projects undertaken in the development of a taxation framework in the digital economy |
| title_fullStr | A comparative analysis of the projects undertaken in the development of a taxation framework in the digital economy |
| title_full_unstemmed | A comparative analysis of the projects undertaken in the development of a taxation framework in the digital economy |
| title_short | A comparative analysis of the projects undertaken in the development of a taxation framework in the digital economy |
| title_sort | comparative analysis of the projects undertaken in the development of a taxation framework in the digital economy |
| topic | Tax Law |
| url | http://hdl.handle.net/11427/20795 |
| work_keys_str_mv | AT debruynchristoffelwilhelmus acomparativeanalysisoftheprojectsundertakeninthedevelopmentofataxationframeworkinthedigitaleconomy AT debruynchristoffelwilhelmus comparativeanalysisoftheprojectsundertakeninthedevelopmentofataxationframeworkinthedigitaleconomy |