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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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James G. S. Yang and Victor N. A. Metallo
The problems of tax evasion and tax avoidance are as old as taxes themselves. Between 2015 and 2016 alone, many U.S. multinational corporations were involved in tax disputes with the European Commission. From a historical perspective, these disputes are ...
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James G. S. Yang and Victor N. A. Metallo
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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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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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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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Sibel ÇASKURLU, Cem Barlas ASLAN, Eren CASKURLU
Pág. 207 - 238
The structural situation of the 21st century in the world system is expressed as "globalization". This situation has a wide range of influence from state administration to politics, from economic operation to social development. When any element on the w...
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Feruza Khayrullaevna SIDIKOVA, Bobur Abbasovich SHERMUKAMEDOV
Pág. 37 - 42
The main purpose of the article is investigation of the issues of development of information services and products in Uzbekistan during globalization role of information and communicative technologies in development international business and trade. As t...
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Henry Laverde
Pág. 91 - 108
International evidence shows that economic activity is affected by fiscal policy shocks. In this paper we characterize the dynamic effects of spending and the Colombian government revenues on GDP and aggregate demand for the period 1990-2007. This model ...
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James G. S. Yang, Leonard J. Lauricella and Frank J. Aquilino
There is a serious problem in international taxation today. Many United States (U.S.) multinational corporations have moved abroad to take advantage of a lower tax rate in a foreign country. As a consequence, the tax base in the U.S. has been seriously e...
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Jackie Arendse,Lilla Stack
AbstractIn recent years, there has been an increasing focus on new sources of taxation, including wealth tax. In South Africa, two phenomena have driven the focus on wealth tax. Firstly, the need for additional tax revenue to fund an ongoing and growing ...
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Halil KETE, Mehmet Sadik AYDIN, Hakan KAYA
Pág. 168 - 191
Reducing waste and residues causing environmental pollution, recycling or reusing waste, developing production technologies that can be achieved with less pollution and ensuring energy saving and, most importantly, making environmental and production pre...
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Raul Alberto Ponce Rodriguez,Ikuho Kochi
Pág. 40
We analyze how changes in the distribution of income, characterized by the comparison of Lorenz curves, affect public redistribution for an economy with international interfamily transfers (remittances). Our analysis suggests that a fall in the inequalit...
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Shené Steenkamp,Rudie Nel
AbstractThe 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 compu...
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Mircea Muntean,Doina Pacurari
Pág. pp. 56 - 60
Fiscal policy constitutes ? within the state's economic policy ? a system by means of which the taxes and duties owed to the country's consolidated budget are established and collected. Taking into account the role fiscal policy has been playing since Ro...
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Kirsi Spoof-Tuomi and Seppo Niemi
The shipping industry is looking for strategies to comply with increasingly stringent emission regulations. Fuel has a significant impact on emissions, so a switch to alternative fuels needs to be evaluated. This study investigated the emission performan...
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Paul J. J. Welfens and Fabian J. Baier
This contribution takes a new look at the gravity equation model in relation to foreign direct investment (FDI) of leading industrialized countries which presents a useful basis for assessing certain potential impacts arising from BREXIT?the envisaged le...
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Anneke Maré Moolman, Pieter van der Zwan
The oil and gas sector is advantageous to South Africa. However, the country?s oil and gas reserves are minimal in relation to many other countries, reducing attractiveness to prospective investors. In the aim of promoting investment in the oil and gas s...
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Margarita F. Safonova,Dmitry S. Reznichenko,Marina V. Melnichuk,Alan K. Karaev,Svetlana F. Litvinova
Pág. 154 - 159
Today the most developed integration association is the European Union, which main predecessor is the European Economic Community that was created in 1957. The challenge on the today?s agenda in the EU is the formation and strengthening of the economic, ...
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