Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 3 of 3 for “"Digital taxation"”.
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Legal and economic uncertainties clouding digital taxation : unpacking and addressing the issues
The digital economy has over the past years developed at a dramatic pace, generating substantial revenues for entities and individuals trading on this platform. This has fuelled vast interest and debate into whether such activity should be taxed. After the turn of the millennium, a lot of research …
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Value-added tax on electronic services : a study of the South African tax model
… it has significantly changed the space of digital taxation and is one of the pioneers in this field of taxation. While there is still much change that needs to be brought to the current legislative provisions, the initial attempt by SARS and National Treasury is laudable as they have …
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La fiscalitat en el comerç electrònic d'obres escrites en format digital i en paper, en el marc d'una activitat d'auto-publicació per part dels propis autors
… are considered from the point of view of taxation.