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Anculien H. Schoeman,Theuns L. Steyn,Karl Homeier
AbstractThe purpose of the article is to explore the VAT practices of mobile telecommunication service providers in South Africa. First, literature dealing with the general VAT principles in South Africa such as the VAT Act No. 89 of 1991 and that of oth...
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David Costa,Lilla Stack
AbstractThis article investigates the legal status of Double Taxation Agreements, and the relationship between Double Taxation Agreements, which are concluded in terms of section 108 of the Income Tax Act, and the provisions of the Income Tax Act (taking...
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Muhammad Rifky Santoso
Pág. 1 - 12
The tax authority performs tax audits to increase revenue and ensure that taxpayers carry out their tax obligations properly. During the tax audit, there could be a dispute between the taxpayers and the tax authority in interpreting the tax treaty. This ...
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Milo? Randelovic,Dragana R. Petkovic,Ljiljana Prole
Pág. 439 - 455
Personal income tax is one of the most important tax forms in the tax systems of modern countries, very generous and flexible. Personal income taxation can be organized as regular, synthetic or mixed taxing. In modern tax legislation there are alternativ...
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Antonio Faúndez, Dr.
Pág. 155 - 173
Los nuevos desafíos fiscales en la economía digital propuestos por la OCDE no vienen más que a confirmar la obsolescencia del concepto de establecimiento permanente que ofrece el artículo 5 de los Modelos de Convenio para evitar la doble tributación. Sin...
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Estian Haupt,Rudie Nel
AbstractOrientation: The South African tax legislation in respect of dividend cession.Research purpose: The objective of this article was to investigate the tax implications of a dividend cession for the cedent, cessionary and declaring company...
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Armando Lopetegui Martínez, MSc.
Pág. 63 - 79
El trabajo aborda los aspectos generales de la fiscalidad internacional, su impacto en los sistemas tributarios; así como, el de la doble imposición fiscal en el comercio internacional y las inversiones extranjeras; enuncia sus principales consecuencias ...
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Ömer Faruk BATIREL
Pág. 43 - 50
The aim of this paper is to discuss the contribution of agreements of exchange of information on tax matters (TIEA) to avoid harmful tax practices non-cooperative tax havens of tax havens. Most of the small countries in Pacific region and autonomous juri...
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Lee-Ann Steenkamp
In this era of globalisation, developing countries have resorted to double tax agreements in order to attract foreign direct investment. The extent to which a countrys tax treaty policy favours developing countries or not depends upon the extent to which...
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Flávia Rebecca Fernandes Rocha,Epitácio Macário
Pág. 195 - 204
O Estado brasileiro possui expressiva arrecadação tributária, baseada, fundamentalmente, em impostos que incidem sobre o consumo de bens e serviços. Assim, o artigo evidencia, através de dados, que isto a torna regressiva e injusta ao abarcar ricos e pob...
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