Taxation of the Digital Economy : the impact of South Africa’s Value-added Tax provisions on Tax compliance

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JanseVanVuuren_Taxation_2019.pdf (1.79 MB)

Date

2019

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Publisher

University of Pretoria

Abstract

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Description

Mini Dissertation (MCom)--University of Pretoria, 2019.

Keywords

UCTD, The electronic services Regulations, Value Added Tax, Destination based taxation, Digital economy, Place of supply

Sustainable Development Goals

Citation

Janse van Vuuren, P 2019, Taxation of the Digital Economy : the impact of South Africa’s Value-added Tax provisions on Tax compliance, MCom Taxation Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/74953>

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http://hdl.handle.net/2263/74953

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Theses and Dissertations (University of Pretoria)
Theses and Dissertations (Taxation)
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