Open AccessDETERMINING “PERMANENT ESTABLISHMENT” IN THE DIGITAL ECONOMY EPOCH: A CASE FOR SOUTH AFRICA
Author(s) -
Mzwandile Ngidi
Publication year - 2022
Publication title -
obiter (port elizabeth. online)/obiter (port elizabeth)
Language(s) - English
Resource type - Journals
eISSN - 2709-555X
pISSN - 1682-5853
DOI - 10.17159/obiter.v43i3.14882
Subject(s) - legislature , revenue , withholding tax , economics , tax revenue , meaning (existential) , business , international trade , tax reform , market economy , indirect tax , public economics , political science , finance , law , psychology , psychotherapist