Value-added tax obligations of social media content creators
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Date
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Publisher
University of Pretoria
Abstract
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.
Description
Mini Dissertation (LLM ((Tax Law))--University of Pretoria, 2024.
Keywords
UCTD, Value-added tax (VAT), VAT obligations, Social media, Content creators, Taxable supply, Place of supply
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