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The approach of the organisation for economic co-operation and development to the challenges of international digital taxation and dispute resolution
Mini Dissertation (LLM)--University of Pretoria, 2019.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2020
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| _version_ | 1867613485587759104 |
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| access_status_str | Open Access |
| author2 | Fritz, Carika |
| author_browse | Fritz, Carika |
| author_facet | Fritz, Carika |
| collection | Thesis |
| dc_rights_str_mv | © 2020 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Mini Dissertation (LLM)--University of Pretoria, 2019. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/77418 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:36:53.925Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2020 |
| publishDateRange | 2020 |
| publishDateSort | 2020 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/77418 The approach of the organisation for economic co-operation and development to the challenges of international digital taxation and dispute resolution Fritz, Carika u18138269@tuks.co.za Mkandla, Lorraine Thandiwe UCTD Mini Dissertation (LLM)--University of Pretoria, 2019. The world’s economy has shifted and evolved in such a manner that embraces and largely relies on the use and application of technology. This imputes a duty on each country and the worldwide regulatory bodies to implement legislative measures which are designed to control the digital implications of the economy and ensure equal applications of such regulations. In order to effectively regulate the advent of the digital economic system, the world’s recognised international regulatory body has proposed a number of solutions relating to the taxation of digital economic activities. These solutions are to be applied and adopted to countries that voluntarily undertake to be bound by them. This raises a number of concerns relating to the uniformity of tax regulations internationally, as well as the resolution of tax disputes that may arise from lack of uniform interpretation of the concerned regulations. This dissertation analyses the proposed solutions to digital taxation by the OECD, paying attention to the responses to those solutions from the EU and SADC region with a particular focus on South Africa. It also explores dispute resolution mechanisms proposed by the OECD in their application to digital taxation and the digital economy. These are intended to ascertain the potential effectiveness of the solutions in a world that does not have a set international tax adjudicating body and/or tax authority. The SADC has thus far made no attempt to address the implications of digital taxation which raises concerns as it is a recognised fact that African countries’ economies are largely reliant on taxes. As such, focus is paid to any other solutions that may assist the SADC region in order to propose solutions that can be of benefit to its member countries. Mercantile Law LLM Unrestricted 2020-12-21T09:53:41Z 2020-12-21T09:53:41Z 2020/04/09 2019 Mini Dissertation Mkandla, LT 2019, The approach of the organisation for economic co-operation and development to the challenges of international digital taxation and dispute resolution, LLM Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/77418> A2020 http://hdl.handle.net/2263/77418 en © 2020 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD The approach of the organisation for economic co-operation and development to the challenges of international digital taxation and dispute resolution |
| title | The approach of the organisation for economic co-operation and development to the challenges of international digital taxation and dispute resolution |
| title_full | The approach of the organisation for economic co-operation and development to the challenges of international digital taxation and dispute resolution |
| title_fullStr | The approach of the organisation for economic co-operation and development to the challenges of international digital taxation and dispute resolution |
| title_full_unstemmed | The approach of the organisation for economic co-operation and development to the challenges of international digital taxation and dispute resolution |
| title_short | The approach of the organisation for economic co-operation and development to the challenges of international digital taxation and dispute resolution |
| title_sort | approach of the organisation for economic co operation and development to the challenges of international digital taxation and dispute resolution |
| topic | UCTD |
| url | http://hdl.handle.net/2263/77418 |