A comparative analysis of the projects undertaken in the development of a taxation framework in the digital economy

A comparative analysis of the projects undertaken in the development of a taxation framework in the digital economy

The objective of this comparative paper is to analyse and compare the work undertaken by the OECD's TFDE and the DTC on the taxation of the digital economy in light of the overarching project on BEPS, with a view of analysing the possible application of the proposed options to address the tax c...

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Bibliographic Details
Main Author: De Bruyn, Christoffel Wilhelmus
Other Authors: Gutuza, Tracy A
Format: Dissertation
Language:English
Published: University of Cape Town 2016
Subjects:
Tax Law
Online Access:http://hdl.handle.net/11427/20795
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spelling ndltd-netd.ac.za-oai-union.ndltd.org-uct-oai-localhost-11427-207952020-10-06T05:11:21Z A comparative analysis of the projects undertaken in the development of a taxation framework in the digital economy De Bruyn, Christoffel Wilhelmus Gutuza, Tracy A Tax Law The objective of this comparative paper is to analyse and compare the work undertaken by the OECD's TFDE and the DTC on the taxation of the digital economy in light of the overarching project on BEPS, with a view of analysing the possible application of the proposed options to address the tax challenges of the digital economy in the South African taxation framework. 2016-07-26T12:21:11Z 2016-07-26T12:21:11Z 2016 Master Thesis Masters LLM http://hdl.handle.net/11427/20795 eng application/pdf University of Cape Town Faculty of Law Department of Commercial Law
collection NDLTD
language English
format Dissertation
sources NDLTD
topic Tax Law
spellingShingle Tax Law
De Bruyn, Christoffel Wilhelmus
A comparative analysis of the projects undertaken in the development of a taxation framework in the digital economy
description The objective of this comparative paper is to analyse and compare the work undertaken by the OECD's TFDE and the DTC on the taxation of the digital economy in light of the overarching project on BEPS, with a view of analysing the possible application of the proposed options to address the tax challenges of the digital economy in the South African taxation framework.
author2 Gutuza, Tracy A
author_facet Gutuza, Tracy A
De Bruyn, Christoffel Wilhelmus
author De Bruyn, Christoffel Wilhelmus
author_sort De Bruyn, Christoffel Wilhelmus
title A comparative analysis of the projects undertaken in the development of a taxation framework in the digital economy
title_short A comparative analysis of the projects undertaken in the development of a taxation framework in the digital economy
title_full A comparative analysis of the projects undertaken in the development of a taxation framework in the digital economy
title_fullStr A comparative analysis of the projects undertaken in the development of a taxation framework in the digital economy
title_full_unstemmed A comparative analysis of the projects undertaken in the development of a taxation framework in the digital economy
title_sort comparative analysis of the projects undertaken in the development of a taxation framework in the digital economy
publisher University of Cape Town
publishDate 2016
url http://hdl.handle.net/11427/20795
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AT debruynchristoffelwilhelmus comparativeanalysisoftheprojectsundertakeninthedevelopmentofataxationframeworkinthedigitaleconomy
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