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Should SA Pursue The Two-Pillar Solution In Terms Of Missing Digital Revenues In Lieu Of The Digital Services Tax?
The 1920s compromise to tax source revenues appears obsolete in the 21st century.1 The digitalization of modern economies has resulted in outdated tax laws. Brick-and-mortar type principles are still applied to determine revenue sources, whereas, in the digital age, many businesses have no physical...
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| Format: | Thesis |
| Language: | English |
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Department of Finance and Tax
2024
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