Browsing Economic and Management Sciences by Subject "Cross-border service fee payments"
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Withholding tax on service fees as a method to combat base erosion and profit shifting
(North-West University (South Africa) , Potchefstroom Campus, 2015)Around the globe, including in South Africa, there has been an increasing occurrence of cross-border service fees being used by multinational enterprises to shift profits. South Africa did not have legislation to implement ...