Cloud computing activities: Guidelines on the South African income tax classification

Cloud computing activities: Guidelines on the South African income tax classification

The classification of income from cloud computing activities, according to the substance-over-form doctrine, is fundamental to the application of the correct taxation source test. The designation of IaaS, PaaS and SaaS, the three main cloud computing service models, clearly denotes the form of cloud...

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Bibliographic Details
Main Authors: Shené Steenkamp, Rudie Nel
Format: Article
Language:English
Published: AOSIS 2016-03-01
Series:Journal of Economic and Financial Sciences
Subjects:
Income tax classification
section 9 of Income Tax Act
Cloud computing
Know-how
Lease
Intellectual property
Royalties
Online Access:https://jefjournal.org.za/index.php/jef/article/view/39

Internet

https://jefjournal.org.za/index.php/jef/article/view/39

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