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Value-added tax obligations of social media content creators
Mini Dissertation (LLM ((Tax Law))--University of Pretoria, 2024.
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| Other Authors: | |
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2024
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| _version_ | 1867613706071834624 |
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| access_status_str | Open Access |
| author2 | Van Zyl, Stephanus
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| author_browse | Van Zyl, Stephanus
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| author_facet | Van Zyl, Stephanus
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| collection | Thesis |
| dc_rights_str_mv | © 2023 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 ((Tax Law))--University of Pretoria, 2024. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/99943 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:40:23.989Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2024 |
| publishDateRange | 2024 |
| publishDateSort | 2024 |
| 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:2263/99943 Value-added tax obligations of social media content creators Van Zyl, Stephanus jesscyfung@icloud.com Fung, Jessica Chung Yan UCTD Value-added tax (VAT) VAT obligations Social media Content creators Taxable supply Place of supply Mini Dissertation (LLM ((Tax Law))--University of Pretoria, 2024. This research examines and evaluates whether the services by social media content creators constitute a 'taxable supply' for value-added tax purposes and if so, whether the Value-added Tax Act, 1991 and existing legal frameworks adequately addresses the taxation of such services. Mercantile Law Master of Laws (Tax Law) Unrestricted Faculty of Laws None 2024-12-12T11:32:35Z 2024-12-12T11:32:35Z 2025-04 2024-11-26 Mini Dissertation * A2025 http://hdl.handle.net/2263/99943 https://doi.org/10.25403/UPresearchdata.27922092 en © 2023 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 Value-added tax (VAT) VAT obligations Social media Content creators Taxable supply Place of supply Value-added tax obligations of social media content creators |
| title | Value-added tax obligations of social media content creators |
| title_full | Value-added tax obligations of social media content creators |
| title_fullStr | Value-added tax obligations of social media content creators |
| title_full_unstemmed | Value-added tax obligations of social media content creators |
| title_short | Value-added tax obligations of social media content creators |
| title_sort | value added tax obligations of social media content creators |
| topic | UCTD Value-added tax (VAT) VAT obligations Social media Content creators Taxable supply Place of supply |
| url | http://hdl.handle.net/2263/99943 https://doi.org/10.25403/UPresearchdata.27922092 |