Articles by Keyword: Beps

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

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

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    Action 7 of the BEPS action plan identified a multinational tax planning strategy that typically avoids corporate tax in the consumer country by preventing the creation of a Permanent Establishment (PE) therein. This is especially relevant in South Africa’s online...