Has the rise of digitalisation threatened the establishment of taxing rights? A critical analysis of threatened international income tax rules – as robotics, automation and artificial intelligence attempt to destroy the ‘brick and mortar’ principle

Thesis

Open access

Jason Daniel

LLM, University of Johannesburg

2019

Handle:

https://hdl.handle.net/10210/413381

Abstract

Taxation - Law and legislation

Conflict of laws - Commercial law

Electronic commerce - Taxation

Artificial intelligence

Please refer to full text to view abstract. LL.M. (Tax Law)

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Title: Has the rise of digitalisation threatened the establishment of taxing rights? A critical analysis of threatened international income tax rules – as robotics, automation and artificial intelligence attempt to destroy the ‘brick and mortar’ principle
Creators - without role: Jason Daniel
Contributors - without role: T. Legwaila
Awarding Institution: University of Johannesburg; LLM
Theses and Dissertations: LLM, University of Johannesburg
Identifiers: 9911637207691
Copyright: University of Johannesburg
Academic Unit: Department of Mercantile Law
Resource Type: Thesis