Cloud computing activities: South African normal tax source determination
Journal of Economic and Financial Sciences
| Field | Value | |
| Title | Cloud computing activities: South African normal tax source determination | |
| Creator | Nel, Rudie Steenkamp, Shene | |
| Description | The 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, service and royalty income, and/or income from know-how) by performing a doctrinal study based on South African and international literature. This study identified and formulated the challenges in applying traditional source tests in the context of cloud-based transactions. These challenges stem from the potential absence of physical presence of the provider in the country of consumption, in contrast to traditional source tests where physical presence indicate a tax presence; as well as the location-independent nature of cloud-based transactions from the perspective of both the provider and the consumer. The findings of the study suggest that the source determination for cloud-based transactions could be based on the source of the payment or residency of the payer, rather than the physical location. | |
| Publisher | AOSIS | |
| Date | 2016-08-11 | |
| Identifier | 10.4102/jef.v9i2.57 | |
| Source | Journal of Economic and Financial Sciences; Vol 9, No 2 (2016); 529-544 2312-2803 1995-7076 | |
| Language | eng | |
| Relation |
The following web links (URLs) may trigger a file download or direct you to an alternative webpage to gain access to a publication file format of the published article:
https://jefjournal.org.za/index.php/jef/article/view/57/54
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