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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
AOSIS
2016-03-01
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| Series: | Journal of Economic and Financial Sciences |
| Subjects: | |
| Online Access: | https://jefjournal.org.za/index.php/jef/article/view/39 |