Browsing by Subject "Permanent establishment"
Now showing items 1-3 of 3
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An analysis of the alternatives to impose direct taxes on income from non-resident app stores
(North-West University (South Africa) , Potchefstroom Campus, 2016)The debate on the appropriateness of the current international tax framework to address electronic commerce business models has been ongoing for almost two decades with little resolution on alternatives for reform. One of ... -
The principles of source and residence taxation of electronic commerce transactions in South Africa
(North-West University, 2007)This study will present the traditional legal aspects for fiscal jurisdiction of direct taxation being the principles of source and residence income taxation as they have developed internationally and in South Africa. The ... -
A suggested interpretation note for section 9D of the Income Tax Act
(North-West University, 2010)Controlled foreign company ('CFC') legislation was introduced in phases to co-incide with South Africa's move from a source based system to a residence based system. Initially with the introduction of the legislation it ...