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Taxability of non-resident online retailers in South Africa and the OECD’s BEPS action plan
(Stellenbosch : Stellenbosch University, 2017-12)
ENGLISH SUMMARY : Section 9(2)(k)(ii) of the Income Tax Act requires the existence of a South African permanent establishment (PE) to impose a tax liability on non-resident online retailers. As part of the BEPS action plan, ...