IT Lecture weeks 22 and 23 – Emerging issues

Follow curriculum – Reading:

International Tax Primer 3rd Edition Brian Arnold – eBook – Chapter 9

http://www.oecd.org/ctp/beps-2015-final-reports.htm – Action 1 – Digital economy; Action 2 – Hybrid mismatches; Action 5 – Harmful business practices; Action 14 – Dispute resolution

Additional supplementary reading – some required to answer tutorial questions:

22 23 2018 SARS’s stance on the tax treatment of cryptocurrencies

22 23 Bitcoin, Litecoin, Dogecoin and Other Cryptocurrencies Now Taxable Income _ Bloomberg Tax

22 23 Corporate Close-Up_ Income Taxation and Cryptocurrencies _ Bloomberg Tax

22 23 Cryptocurrency Bitcoin and taxation 2018 Tax and Accounting Center

22 23 Ecommerce VAT South Africa 2018

22 23 INTERNATIONAL TAX What is the Future of Cryptocurrency?

22 23 International Taxation in the Digital Economy- Challenge Accepted?

22 23 Klaus Vogel eCommerce Preparatory or auxiliary activities source

Victor Thuronyi Comparative Tax Law – eBook

Tutorial and assignment questions, dates and requirements:

http://iitfconnect.com/?p=902