Maiden name: Venter, MichelleThe continued growth of world commerce has led to the advance of the permanent establishment principles. These principles are, however, constantly challenged by the developments of e-commerce. This thesis considers the taxing of a permanent establishment and the influence of e-commerce on the concept of a permanent establishment. In 2000, the Organisation for Economic Co-operation and Development (“OECD”) developed and introduced guidelines on how to deal with e-commerce in the context of a permanent establishment. Since the OECD guidelines on e-commerce were issued, the permanent establishment principles have come under further scrutiny. The latest development came about in 2013 with the release of the Base Ero...
The concept of permanent establishment introduced over a century ago became obsolete in the XXI age....
E-commerce provides a new way of conducting commercial transactions in today’s global market. E-comm...
The objective of this thesis was to analyse the effect of the increasing popularity of global e-comm...
The main object of the concept of the definition of a permanent establishment in a double tax agreem...
This article approaches to permanent establishment, the rules, and the taxation of electronic commer...
The concept of permanent establishment introduced over a century ago became obsolete in the XXI age....
This article approaches to permanent establishment, the rules, and the taxation of electronic commer...
The concept of permanent establishment introduced over a century ago became obsolete in the XXI age....
This article approaches to permanent establishment, the rules, and the taxation of electronic commer...
Permanent establishment has been used as a principle or threshold to determine whether a country has...
The purpose of this thesis is to examine whether the concept of permanent establishment, as defined ...
The purpose of this thesis is to examine whether the concept of permanent establishment, as defined ...
The purpose of this thesis is to examine whether the concept of permanent establishment, as defined ...
M.Com. (South African and International Taxation)The concept of permanent establishment (PE) is a fu...
M.Com. (South African and International Taxation)The concept of permanent establishment (PE) is a fu...
The concept of permanent establishment introduced over a century ago became obsolete in the XXI age....
E-commerce provides a new way of conducting commercial transactions in today’s global market. E-comm...
The objective of this thesis was to analyse the effect of the increasing popularity of global e-comm...
The main object of the concept of the definition of a permanent establishment in a double tax agreem...
This article approaches to permanent establishment, the rules, and the taxation of electronic commer...
The concept of permanent establishment introduced over a century ago became obsolete in the XXI age....
This article approaches to permanent establishment, the rules, and the taxation of electronic commer...
The concept of permanent establishment introduced over a century ago became obsolete in the XXI age....
This article approaches to permanent establishment, the rules, and the taxation of electronic commer...
Permanent establishment has been used as a principle or threshold to determine whether a country has...
The purpose of this thesis is to examine whether the concept of permanent establishment, as defined ...
The purpose of this thesis is to examine whether the concept of permanent establishment, as defined ...
The purpose of this thesis is to examine whether the concept of permanent establishment, as defined ...
M.Com. (South African and International Taxation)The concept of permanent establishment (PE) is a fu...
M.Com. (South African and International Taxation)The concept of permanent establishment (PE) is a fu...
The concept of permanent establishment introduced over a century ago became obsolete in the XXI age....
E-commerce provides a new way of conducting commercial transactions in today’s global market. E-comm...
The objective of this thesis was to analyse the effect of the increasing popularity of global e-comm...
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