Cloud computing activities : South African normal tax source determination
| dc.contributor.author | Nel, Rudie | en_ZA |
| dc.contributor.author | Steenkamp, Shene | en_ZA |
| dc.date.accessioned | 2018-01-18T12:04:46Z | |
| dc.date.available | 2018-01-18T12:04:46Z | |
| dc.date.issued | 2016 | |
| dc.description | CITATION: Nel, R. & Steenkamp, S. 2016. Cloud computing activities : South African normal tax source determination. Journal of Economic and Financial Sciences, 9(2):529-544. | |
| dc.description | The original publication is available at https://jefjournal.org.za | |
| dc.description.abstract | The location-independent nature of cloud-based transactions results in many source-related difficulties for normal tax purposes. This study considered the source determination for each of the possible classifications of cloud-based income (lease, service and royalty income, and/or income from know-how) by performing a doctrinal study based on South African and international literature. This study identified and formulated the challenges in applying traditional source tests in the context of cloud-based transactions. These challenges stem from the potential absence of physical presence of the provider in the country of consumption, in contrast to traditional source tests where physical presence indicate a tax presence; as well as the location-independent nature of cloud-based transactions from the perspective of both the provider and the consumer. The findings of the study suggest that the source determination for cloud-based transactions could be based on the source of the payment or residency of the payer, rather than the physical location. | en_ZA |
| dc.description.uri | https://jefjournal.org.za/index.php/jef/article/view/57 | |
| dc.description.version | Publisher's version | |
| dc.format.extent | 16 pages | |
| dc.identifier.citation | Nel, R. & Steenkamp, S. 2016. Cloud computing activities : South African normal tax source determination. Journal of Economic and Financial Sciences, 9(2):529-544. | |
| dc.identifier.issn | 2312-2803 (online) | |
| dc.identifier.issn | 1995-7076 (print) | |
| dc.identifier.uri | http://hdl.handle.net/10019.1/103053 | |
| dc.language.iso | en_ZA | en_ZA |
| dc.publisher | AOSIS Publishing | |
| dc.rights.holder | Authors retain copyright | |
| dc.subject | Income tax -- South Africa | en_ZA |
| dc.subject | Cloud computing -- Taxation -- South Africa | en_ZA |
| dc.title | Cloud computing activities : South African normal tax source determination | en_ZA |
| dc.type | Article | en_ZA |