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Articles

Action 7 of the BEPS action plan and the permanent establishment status of non-resident online retailers in South Africa

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Pages 225-245 | Received 22 Feb 2018, Accepted 08 Oct 2018, Published online: 02 Nov 2018

References

Case law

  • AB LLC and BD Holdings LLC v Commissioner for South African Revenue Service [2015] 13276 SATC 2
  • Secretary for Inland Revenue v Downing [1975] 37 SATC 249 (A)
  • ITC 1503 1990 53 SATC 342 (T)
  • Commissioner for the South African Revenue Service v Tradehold Ltd (132/11) [2012] ZASCA 61
  • Commissioners for Her Majesty’s Revenue and Customs v M Fowler 79 SATC 355

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