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Are the South African source rules fit for purpose to facilitate taxation of profits from the digital economy?
This dissertation evaluates whether the South African source rules, contemplated in the Income Tax Act 58 of 19581 (the ITA), can still be relied upon in facilitating the taxation of profits from the growing digital economy. Economic activity and ways of doing business have evolved over time, howeve...
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| Format: | Thesis |
| Language: | English |
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Department of Finance and Tax
2024
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