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A critical analysis of South Africa’s domestic nexus requirements for the taxation of cross-border services
The taxation of cross-border services has for a long time been a contentious topic of discussion across the international tax arena. The controversy of this debate stems predominantly as a result of the long held notion of the permanent establishment as a nexus requirement for source taxation; in a...
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| Format: | Thesis |
| Language: | English |
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Department of Finance and Tax
2020
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