A critical analysis of the international direct tax solutions for businesses in the digital economy

A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation) Johannesburg, 2019 === Taxes are not paid where value is created when...

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Main Author: Peres, Monique Helena Alfonso
Format: Others
Language:en
Published: 2020
Subjects:
Online Access:Peres, Monique Helena Alfonso, 2019, A critical analysis of the international direct tax solutions for businesses in the digital economy, University of the Witwatersrand, https://hdl.handle.net/10539/29628
https://hdl.handle.net/10539/29628
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spelling ndltd-netd.ac.za-oai-union.ndltd.org-wits-oai-wiredspace.wits.ac.za-10539-296282021-04-29T05:09:19Z A critical analysis of the international direct tax solutions for businesses in the digital economy Peres, Monique Helena Alfonso Taxation Electronic commerce A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation) Johannesburg, 2019 Taxes are not paid where value is created when it comes to the digital economy. Current international tax laws were written before the digital economy started. The digital economy has changed our lives and how business is done. Value is created in different ways by digital businesses compared to traditional businesses. Digital businesses can do business in any jurisdiction in the world without a physical presence. The permanent establishment concept is still based on physical presence which is irrelevant to digital businesses. The permanent establishment concept and its irrelevance to the digital economy will be discussed in the report. Foreign digital businesses use the physical presence required by the permanent establishment concept in their tax planning to reduce their tax liability. The questions that will be answered in the report are how and where value is created and where should digital businesses pay direct taxes such as income tax, amongst other taxes. The purpose of this report is to critically analyse how digital businesses should be directly taxed when they have a significant digital presence with little or no physical presence in a jurisdiction. The report will critically analyse the direct tax solutions that have been proposed to tax businesses in the digital economy. NG (2020) 2020-09-14T10:34:44Z 2020-09-14T10:34:44Z 2019 Thesis Peres, Monique Helena Alfonso, 2019, A critical analysis of the international direct tax solutions for businesses in the digital economy, University of the Witwatersrand, https://hdl.handle.net/10539/29628 https://hdl.handle.net/10539/29628 en Online resource (133 leaves) application/pdf
collection NDLTD
language en
format Others
sources NDLTD
topic Taxation
Electronic commerce
spellingShingle Taxation
Electronic commerce
Peres, Monique Helena Alfonso
A critical analysis of the international direct tax solutions for businesses in the digital economy
description A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation) Johannesburg, 2019 === Taxes are not paid where value is created when it comes to the digital economy. Current international tax laws were written before the digital economy started. The digital economy has changed our lives and how business is done. Value is created in different ways by digital businesses compared to traditional businesses. Digital businesses can do business in any jurisdiction in the world without a physical presence. The permanent establishment concept is still based on physical presence which is irrelevant to digital businesses. The permanent establishment concept and its irrelevance to the digital economy will be discussed in the report. Foreign digital businesses use the physical presence required by the permanent establishment concept in their tax planning to reduce their tax liability. The questions that will be answered in the report are how and where value is created and where should digital businesses pay direct taxes such as income tax, amongst other taxes. The purpose of this report is to critically analyse how digital businesses should be directly taxed when they have a significant digital presence with little or no physical presence in a jurisdiction. The report will critically analyse the direct tax solutions that have been proposed to tax businesses in the digital economy. === NG (2020)
author Peres, Monique Helena Alfonso
author_facet Peres, Monique Helena Alfonso
author_sort Peres, Monique Helena Alfonso
title A critical analysis of the international direct tax solutions for businesses in the digital economy
title_short A critical analysis of the international direct tax solutions for businesses in the digital economy
title_full A critical analysis of the international direct tax solutions for businesses in the digital economy
title_fullStr A critical analysis of the international direct tax solutions for businesses in the digital economy
title_full_unstemmed A critical analysis of the international direct tax solutions for businesses in the digital economy
title_sort critical analysis of the international direct tax solutions for businesses in the digital economy
publishDate 2020
url Peres, Monique Helena Alfonso, 2019, A critical analysis of the international direct tax solutions for businesses in the digital economy, University of the Witwatersrand, https://hdl.handle.net/10539/29628
https://hdl.handle.net/10539/29628
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