The impact of e-commerce on the permanent establishment definition by Wepener, Suzette

“…The views of the OECD on e-commerce will be analysed to determine what they envisage and if they are of the opinion that the current definition is adequate to address the concept and reality of e-commerce and the taxation thereof. …”
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The relative value relevance of accounting measures based on Chinese accounting standards and those based on international financial reporting standards by Ye, Guanlan

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Lesotho electronic transactions and electronic commerce bill 2013 an appraisal

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Evaluating the University of Cape Town's pilot discover commerce programme by Noordien, Zayaan

“…The Discover Commerce (DC) Programme is a FYE programme that was first implemented at the University of Cape Town (UCT) in 2019. …”
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Risk parity and other risk based portfolio allocation approaches in South African and international equity markets by Panulo, Barry

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A systematic design of e-commerce logistic from collaborative management theory perspective

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The Effectiveness of Pillar One as a global solution to increase tax revenues for the UK and Africa by Govan, Hemletta

“…On 13 October 2021,137 countries of the 141 members of the OECD Inclusive Framework (IF) on Base Erosion and Profit Shifting committed to fundamental changes to the international corporate tax system. …”
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An assessment and comparison of bankruptcy prediction models in forecasting the financial distress of JSE-listed companies over a twenty-year period (2000 to 2020) by Hendricks, Leon

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eReadiness and eCommerce success: developing and exploring an antecedent model in developing countries context by Molla-Adankew, Alemayehu

“…It is concluded that if we are to understand the emergence and development of eCommerce in developing countries we must depart from the conventional wisdom of looking into environmental constraints only and pay attention to internal organizational capabilities and characteristics as well.…”
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Empirical evidence of aggregate credit supply by South African banks since the introduction of international risk based capital regulation by Neethling, Sean Brett

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The value relevance of accounting measures based on international financial reporting standards (IFRS) before, during and after hyperinflation period in Zimbabwe by Makaya, Martin

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Examining the factors structures of brand loyalty of men’s deodorants among generation X and generation Y consumers in Cape Town by Lokosang, Lobojo

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The adequacy of the Tanzanian law on e-commerce and e-contracting : possible solutions to be found in international models and South African legislation by Nangela, Deo John

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A critical analysis of the principle permanent establishment and related tax rules in establishing taxing right with reference to e-commerce

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The role of customs and value-added tax legislation in the collection of value-added tax on crossborder trade in digital goods

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Analysing the competitive performance of the Eswatini sugar industry by Simelane, Xolisiwe

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The role of knowledge management in eBusiness and customer relationship management

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Internet-regulering in Suid-Afrika : staat of internasionaal? by Amoraal, Lezel

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