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Browsing Taxation by Subject "Digitalisation"
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(University of Pretoria, 2020)In 2015, The OECD released an 15 point action plan to combat base erosion and profit shifting (BEPS). Amongst those actions is action 13 which deals with the implementation of Country-by-Country (CbC) reporting on Multinational ...
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(University of Pretoria, 2022-11)Background: Tax authorities can rely on digital technologies such as artificial intelligence to better manage taxes. Digital technologies offer an opportunity to reduce fraud and increase revenue. Digital technologies ...
Now showing items 1-2 of 2