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~isPartOf:"South African journal of accounting research"
~subject:"Gewinnverlagerung"
~type_genre:"Article in journal"
~type_genre:"Gesetz"
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South African journal of accounting research
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Action 7 of the BEPS action plan and the permanent establishment status of non-resident online retailers in South Africa
Spies, Stephan
;
Van Heerden, Linda
- In:
South African journal of accounting research
32
(
2018
)
2/3
,
pp. 225-245
Persistent link: https://www.econbiz.de/10012051239
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Investigating the impact of country-by-country reporting on effective tax rates : exploratory evidence from listed South African multinational groups
Thiart, Cara
- In:
South African journal of accounting research
36
(
2022
)
1
,
pp. 45-56
Persistent link: https://www.econbiz.de/10012693730
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