A comparative analysis of the projects undertaken in the development of a taxation framework in the digital economy

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dc.contributor.advisorGutuza, Tracy Aen_ZA
dc.contributor.authorDe Bruyn, Christoffel Wilhelmusen_ZA
dc.date.accessioned2016-07-26T12:21:11Z
dc.date.available2016-07-26T12:21:11Z
dc.date.issued2016en_ZA
dc.description.abstractThe objective of this comparative paper is to analyse and compare the work undertaken by the OECD's TFDE and the DTC on the taxation of the digital economy in light of the overarching project on BEPS, with a view of analysing the possible application of the proposed options to address the tax challenges of the digital economy in the South African taxation framework.en_ZA
dc.identifier.apacitationDe Bruyn, C. W. (2016). <i>A comparative analysis of the projects undertaken in the development of a taxation framework in the digital economy</i>. (Thesis). University of Cape Town ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/20795en_ZA
dc.identifier.chicagocitationDe Bruyn, Christoffel Wilhelmus. <i>"A comparative analysis of the projects undertaken in the development of a taxation framework in the digital economy."</i> Thesis., University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2016. http://hdl.handle.net/11427/20795en_ZA
dc.identifier.citationDe Bruyn, C. 2016. A comparative analysis of the projects undertaken in the development of a taxation framework in the digital economy. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - De Bruyn, Christoffel Wilhelmus AB - The objective of this comparative paper is to analyse and compare the work undertaken by the OECD's TFDE and the DTC on the taxation of the digital economy in light of the overarching project on BEPS, with a view of analysing the possible application of the proposed options to address the tax challenges of the digital economy in the South African taxation framework. DA - 2016 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2016 T1 - A comparative analysis of the projects undertaken in the development of a taxation framework in the digital economy TI - A comparative analysis of the projects undertaken in the development of a taxation framework in the digital economy UR - http://hdl.handle.net/11427/20795 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/20795
dc.identifier.vancouvercitationDe Bruyn CW. A comparative analysis of the projects undertaken in the development of a taxation framework in the digital economy. [Thesis]. University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2016 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/20795en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentDepartment of Commercial Lawen_ZA
dc.publisher.facultyFaculty of Lawen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherTax Lawen_ZA
dc.titleA comparative analysis of the projects undertaken in the development of a taxation framework in the digital economyen_ZA
dc.typeMaster Thesis
dc.type.qualificationlevelMasters
dc.type.qualificationnameLLMen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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