2 Artículos

Cloud computing activities: South African normal tax source determination

Acceso

en línea

Rudie Nel,Shene Steenkamp

AbstractThe location-independent nature of cloud-based transactions results in many source-related difficulties for normal tax purposes. This study considered the source determination for each of the possible classifications of cloud-based income (lease,... ver más

Revista: Journal of Economic and Financial Sciences (JEF) Formato: Electrónico

Tabla de contenido: Vol: 9 Num: 2 Par: 0 Año: 2016

Cloud computing activities: Guidelines on the South African income tax classification

Acceso

en línea

Shené Steenkamp,Rudie Nel

AbstractThe classification of income from cloud computing activities, according to the substance-over-form doctrine, is fundamental to the application of the correct taxation source test. The designation of IaaS, PaaS and SaaS, the three main cloud compu... ver más

Revista: Journal of Economic and Financial Sciences (JEF) Formato: Electrónico

Tabla de contenido: Vol: 9 Num: 1 Par: 0 Año: 2016

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