In 2014, South Africa adopted legislation to subject certain limited services supplied via electronic means to VAT, regardless of the place from where the services were supplied.
A predictable tax environment and consistent tax policy administration are essential for encouraging business growth, attracting foreign investment, and boosting national economic development.
The digital economy is growing at a rapid rate. As of 2016, the digital economy was worth an estimated 11.5 trillion dollars worldwide, equivalent to 15.5 per cent of the global GDP.
Stamp duties are a form of tax paid on documents or instruments executed in Nigeria. It is also paid on documents or instruments to be performed in Nigeria.
Members of the Inclusive Framework on Base Erosion and Profit Shifting (the "Inclusive Framework") developed the Global Anti-Base Erosion Model Rules...
