The emergence and progression of the digital economy has distorted the core principles of international taxation. Foreign multinational companies now have the ability to fundamentally operate in market jurisdictions without having a ―physical presence‖. This poses a various challenges to the current international tax regimes because it enables businesses to have a ―significant economic presence‖ without a taxable nexus. Therefore, it becomes extremely difficult to ―ring-fence‖ the digital economy. The Organisation of Economic Co-operation and Development (OECD) has attempted to address these challenges in Action 1 of its Base Erosion Profit Shifting (BEPS) Plan report entitled ―Addressing the Tax Challenges of the Digital Economy - Action 1: 2015 Report‖. Action 1 recommended a few proposals to address the challenges presented in taxing the digital economy, but they were not agreed upon. In the absence of a consensus on the proposals in Action 1, especially from a direct tax perspective, a number of countries began to explore unilateral measures in order to protect their tax base. South Africa is referred to as the ―getaway to Africa‖ and considering South Africa‘s importance in the global economy, it is imperative to ascertain South Africa‘s approach to taxing the digital economy. This study will assess South Africa‘s approach to taxing the digital economy within the international tax spectrum. This assessment will be based on a review of the unilateral approaches taken by other jurisdictions, to determine whether South Africa has taken the correct stance in not taking direct tax measures so far, as well as to assess whether there is anything else South Africa can do to protect its tax base as it awaits global consensus on the taxation of the digital economy. The observations of this study discovered that the unilateral measures taken by the various countries have caused retaliations by trade partners, impractical implementation issues and has created greater uncertainty. This study affirms that South Africa‘s subtle approach to taxing the digital economy was correct and that the expansion of its current source taxation rules should be considered in order to protect the South African tax base whilst a ―global consensus‖ on taxing the digital economy is still to be reached. / Mini Dissertation (MPhil (International Taxation))--University of Pretoria, 2020. / pt2021 / Taxation / MPhil (International Taxation) / Unrestricted

Water is an essential part of human life. According to the sustainable development goal (SDG), monitoring water quality is a fundamental goal of the international community. Therefore, there has been research on how the quality of water can be monitored and improved.  Data related to water quality can provide service opportunities such as to inform if the water is suitable for drinking by monitoring the quality of water resources. However, there has been limited research exploring opportunities and challenges of digital water quality monitoring services to fulfill requirements in rural areas, such as clean and safe water for drinking. Some challenges can be due to the geographical location of the area or avoiding certain regions for implementing a service due to political agenda or infrastructure, especially in less developed countries or areas. The lack of exploration of opportunities points to the need to further investigate service opportunities like to inform if the water is suitable for drinking in rural areas. It is crucial to monitor water quality and offer services because bad water quality can lead to health issues or poor yield in agriculture, some of the few consequences. Therefore, in my paper, using the Design Science Research (DSR) approach, I have explored various opportunities and challenges of digital water quality monitoring services in Indian rural areas. The result demonstrates opportunities related to the exploration of digital water quality monitoring services in rural areas and the challenges that need to be overcome in order to realize the opportunities. This overview can inform researchers, designers, and stakeholders to understand new service opportunities and challenges of digital water quality monitoring services in rural areas.

Digitalization has made it possible for organizations to propose value to their customers through digital services. Meanwhile, due to digital development, the digital divide has increased in society, since many older adults do not know how to use the proposed digital services.   The purpose of this study was to investigate the challenges and dilemmas that older adults face within digital services and how organizations can co-create value with older adults to maintain them and attract them as their customers. This study aimed to analyze existing data, but also to embrace new findings, therefore, an abductive approach has been used. Seven interviews were accomplished, one with the head of sales development at our case organization Skånetrafiken, and six interviews with older adults, who contributed with their thoughts about the digitalization, digital services, and value.   The digital divide does not only depend on the digitalization but also that older adults feel forgotten as customers since they do not follow with the digital development, which leads to older adults not knowing how to use digital services. Organizations may co-create value with older adults through a change of mindset, education, information, and interaction. Moreover, this may lead to that organizations attract and maintain older adults as their customers, meanwhile minimize the digital divide.   The context of this study has a few limitations that may affect trustworthiness. Firstly, only one region was taken into consideration. Secondly, this study could have contained more participants in interviews with older adults. Lastly, due to Covid-19, there was no possibility of having physical interviews, which set limits for reading body language and facial expressions. However, future researchers may consider these limitations and hopefully can contribute to more research on this widespread topic.   Although the findings are related to the cases of older adults and Skånetrafiken, this study contributes with original insights into the field of the digital divide, older adults, and value co-creation.

In the transition from fossil fuels, the energy sector is facing an urgent transition to a more sustainable way of consuming energy and using power resources. In the coming 15-20 years, Sweden is looking to increase their need for electricity by 65%, which the infrastructure is not yet prepared to manage. During the energy crisis of 2022, the households managed to lower their consumption substantially, with high prices as the main incentive. However, this testified to their potential to be a part of future solutions in the energy sector. During the crisis, the use of digital services increased drastically, and the energy companies with, by far, the highest customer satisfaction rate were those utilizing data, algorithms and automatization in their value offers. The purpose of the study is therefore to deepen the understanding of how the usage of digital services in energy management supports the customer in lowering consumption, with the aim to provide industry recommendations on digitalization’s possibility to maintain or prolong the positive consumption effects. By conducting 23 semi-structured in-depth interviews with an explorative sample of house owners in southern Sweden. The results show that the use of digital services supported the customer by providing information on price and consumption, increasing energy awareness, creating second incentives to lower consumption and by automating energy management processes. Through theoretical analysis of previous research and the interview findings, this study proposes three overarching strategies of energy management derived from the energy crisis. Further analyzed through a sustainability lens, four industry recommendations for the sector's future digitalization and technology advancement are presented for involving the households in the transition to a sustainable energy consumption.

Online platforms play a crucial role for the right to freedom of expression. Due to the increasing spread of illegal content online, regulatory measures have been taken on an EU-level to curb the dissemination of illegal and harmful content online. Trapped in a dilemma, online platforms grapple with the challenge of ensuring a safer online environment by removing illegal content and taking proactive measures, meanwhile avoiding excessive moderation.  Against this background, this essay explores online platforms' liability for third-party content under the e-commerce directive and the Digital Services Act (DSA). Furthermore, the essay examines how the DSA affects users' ability to file complaints against content moderation by online platforms, analyzing whether the DSA enhances clarity in the liability framework compared to the e-commerce directive and evaluating its effectiveness in achieving its intended purpose. In broad, the analysis compares the legal framework in relation to the impact on users’ freedom of expression.  The DSA has retained broad liability exemption for online platforms in relation to illegal material published by a third-party, causing online platforms to avoid searching for harmful content. However, the inclusion of a "good samaritan" clause in Article 7 of the DSA can resolve the tension between proactive measures on the one hand, while retaining the liability exemption on the other hand. In addition, the DSA brings significant changes and introduces increased transparency and due diligence obligations which complements the liability framework.  Regarding users' ability to challenge content moderation, the essay notes that the DSA introduces mainly three options for users: imposing online platforms to provide statement of reasons when imposing restrictions, (Article 17), internal complaints systems (Article 20), and external dispute resolution bodies (Article 21). While these avenues offer users opportunities to challenge content moderation made by platforms, the analysis shows that the system has some shortcomings, including potential cost and time burdens for online platforms.  The essay concludes that the DSA introduces nuances to the liability framework and provides avenues for users to challenge content moderation to a higher degree. The effectiveness of the provisions in achieving legal clarity and safeguarding fundamental rights will depend on practical implementation and further regulatory developments such as precedents from the Court of Justice of the European Union.

This research identified that e-commerce is growing annually and has a significant impact on the South African economy. When the Minister of Finance announced that VAT registration would become compulsory for foreign suppliers importing e-commerce transactions into South Africa, there were many speculations regarding the implication this will have for South Africa. The main objectives for the research are to determine whether the current VAT structure and VAT Act in South Africa will be able to support the proposal made by the Minister of Finance and what possible challenges should be considered regarding VAT on e-commerce transactions that were already identified by other countries. It will further be considered whether the proposal is in line with current international legislation and trends. Therefore, the development and implementation of VAT on e-commerce transactions in the European Union and New Zealand were researched and discussed to obtain an understanding of the similar current VAT systems in other parts of the world. It was identified during the research that there are still challenges experienced with the implementation of VAT on e-commerce transactions. The challenges range from the anonymity of the parties to the identification of the permanent establishment of the supplier, which are discussed in detail. These challenges can lead to tax evasion and the erosion of a country’s revenue base. The proposal by the Minister of Finance is found to be in line with other countries’ implementation of VAT on e-commerce transactions. Furthermore, South Africa’s current VAT system was analysed to ascertain whether it is sufficient to implement VAT on e-commerce transactions. Currently, SARS is dependent on the consumer’s honesty to declare the VAT on all e-commerce transactions. It was further identified that there are challenges relating to the implementation of VAT on ecommerce transactions as it is lacking place of supply rules, which often creates uncertainty about whether a product is subject to VAT. It was found in the study that the current VAT system would not be sufficient to support the proposal made by the Minister of Finance without an amendment to the VAT system to secure the income from the consumption tax on e-commerce transactions. It was further found that there are worldwide still challenges experienced with the implementation of VAT on e-commerce transactions. Recommendations were made for further research relating to the new Tax Bill that is due to be released in 2014 and the impact it will have on the South African economy. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

This research identified that e-commerce is growing annually and has a significant impact on the South African economy. When the Minister of Finance announced that VAT registration would become compulsory for foreign suppliers importing e-commerce transactions into South Africa, there were many speculations regarding the implication this will have for South Africa. The main objectives for the research are to determine whether the current VAT structure and VAT Act in South Africa will be able to support the proposal made by the Minister of Finance and what possible challenges should be considered regarding VAT on e-commerce transactions that were already identified by other countries. It will further be considered whether the proposal is in line with current international legislation and trends. Therefore, the development and implementation of VAT on e-commerce transactions in the European Union and New Zealand were researched and discussed to obtain an understanding of the similar current VAT systems in other parts of the world. It was identified during the research that there are still challenges experienced with the implementation of VAT on e-commerce transactions. The challenges range from the anonymity of the parties to the identification of the permanent establishment of the supplier, which are discussed in detail. These challenges can lead to tax evasion and the erosion of a country’s revenue base. The proposal by the Minister of Finance is found to be in line with other countries’ implementation of VAT on e-commerce transactions. Furthermore, South Africa’s current VAT system was analysed to ascertain whether it is sufficient to implement VAT on e-commerce transactions. Currently, SARS is dependent on the consumer’s honesty to declare the VAT on all e-commerce transactions. It was further identified that there are challenges relating to the implementation of VAT on ecommerce transactions as it is lacking place of supply rules, which often creates uncertainty about whether a product is subject to VAT. It was found in the study that the current VAT system would not be sufficient to support the proposal made by the Minister of Finance without an amendment to the VAT system to secure the income from the consumption tax on e-commerce transactions. It was further found that there are worldwide still challenges experienced with the implementation of VAT on e-commerce transactions. Recommendations were made for further research relating to the new Tax Bill that is due to be released in 2014 and the impact it will have on the South African economy. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

En la actualidad, bajo la coyuntura actual que vivimos a causa de la pandemia COVID-19, el uso de servicios freelance por parte de personas naturales y por los distintos emprendimientos se ha incrementado, debido a que el mundo se ha digitalizado y existe un importante potencial de crecimiento en los servicio digitales, sobre todo para potenciar perfiles empresariales en redes sociales o para fines personales. Considerando ello, nuestro proyecto se basa en la creación de una plataforma web con presencia en redes sociales que desempeñará el rol de nexo entre freelancers y usuarios, que requieran de sus servicios digitales, enfocándonos en el público ubicado en Lima Metropolitana. El objetivo principal de esta plataforma es que ambos segmentos vivan una experiencia agradable, rápida, eficiente y segura, que satisfaga sus necesidades en el canal digital; con la visión de impulsar la generación de ingresos, de manera sostenible y formal. Para la sustentación de este proyecto se desarrollaron diversos experimentos que permitieron validar la existencia de la necesidad detectada, las posibles soluciones y el plan que se armó para las cuatro semanas de concierge del proyecto. Los resultados que obtuvimos de los experimentos, nos llevaron a comprender la importancia de validar el segmento de socios clave y el canal de atención y comunicación con nuestros clientes; así como validar las intenciones de compra y las ventas realizadas. Descritas las líneas anteriores, colocamos a disposición de los lectores el presente trabajo de investigación para que sirva como guía para futuros proyectos e ideas de negocio, que resulten sostenibles en el tiempo, siguiendo un espíritu innovador en cada etapa. / The present research work consists of the development of a web platform that connects freelancers with users, the purpose is to see the feasibility of digitizing this industry from new tactics and tools of connection between these users. The objective of this platform is to seek to offer a fast and efficient experience, which allows you to meet your needs as individuals. With the vision of facilitating income generation in the wake of this pandemic, in a sustainable and formal way. To support this project, several experiments were developed to validate the existence of a common need or problem and a business model that provides an immediate solution. The results of these concierges will provide to ascertain the hypothesis of the strategies on which this project is based. In the last part of the document, you will be able to appreciate the financing plan of the business structure, as well as the development of an integrated marketing plan, social responsibility purposes and a financial analysis that determines and estimates the degree of success of the project. Finally, for the development of each part of the support of the project, internal and external change factors that may significantly affect the company were taken into account, such as political uncertainty and the global crisis due to COVID-19. To this end, applicable strategies are developed for each scenario as part of a contingency plan, as well as various proposals that directly or indirectly influence key processes for the project, which allows to know the level of acceptance of the business idea. / Tesis

Syftet med föreliggande arbete är att kartlägga och analysera användningen av digitala tjänster inom äldreomsorgen, inklusive vård och omsorg vid demens. För att svara på arbetets frågeställningar skickades webbenkäter ut till personal på äldreboenden i flertalet kommuner i Sverige. Vidare genomfördes även intervjuer med personal. Resultatet från arbetet visar på en utbredd användning av digitala tjänster inom äldreomsorgen, främst gällande vardagsteknik i form av videosamtal. Den pågående pandemin har motiverat en utökad användning av vardagsteknik och både boende och personal uppskattar användningen. Välfärdsteknik likt bank-id används i mycket begränsad utsträckning på grund av att personalen saknar behörighet för denna tjänst. Hur digitala tjänster används inom verksamheten skiljer sig mellan personer med demenssjukdom och personer utan demenssjukdom, då det används mer passivt vid demensomsorg. Tillgången till digitala tjänster varierar mellan boenden, både gällande om det finns gemensamma surfplattor och om internetuppkoppling finns tillgänglig. Sammanfattningsvis är digitala tjänster frekvent förekommande inom äldreomsorgen, men användningen behöver utvärderas och vidareutvecklas. En utvärdering kring hur digitala tjänster kan implementeras på lämpligast sätt är nödvändig. Resultatet från arbetet visar att det finns skillnader i användningen mellan demensomsorg och annan äldreomsorg. Dock kan inte slutsatser dras kring utbredningen av digitala tjänster inom demensomsorg. / The purpose of this study is to map and analyze the use of digital services in elderly care, including dementia care. In order to fulfill the aims of the study, web surveys were sent out to staff at nursing homes from multiple municipalities in Sweden, and some of the staff were also interviewed. The results from the study show a widespread use of digital services in elderly care, mainly regarding everyday technology in form of video calls. The ongoing pandemic has justified this development of everyday technology, and both residents and staff appreciate the use. Welfare technology such as bank-id is used to a very limited extent due to a lack of authorization on the part of staff. How digital services are used in the nursing homes differs between residents with dementia and residents without dementia, as it is used more passively in dementia care. Access to digital services varies between residents, both if there are shared tablets and if internet connection is available. In summary, digital services are frequently used in elderly care, but the use needs to be evaluated and further developed. An evaluation of how digital services can be implemented in most appropriate way is needed too. The results from the study show that there are differences in the use between dementia care and other elderly care. However, no conclusions can be drawn about the spreading of digital services in dementia care.

The concern about disinformation in the digital space has increased since the U.S Presidential Election and the British ‘Brexit’ Referendum in 2016. Many have argued for stricter regulatory frameworks for the Internet to uphold the public’s trust in democratic institutions. In December 2020, the European Commission officially published the proposal of the Digital Services Act (DSA), a new regulation partly designed to approach the dissemination of disinformation in the digital space. Considering the political significance of the DSA, this critical study is interested in the discursive role of media in the public’s meaning making of the legislation in particular and, to some extent, Internet regulations in general. Specifically, the study focuses on linguistic aspects in a selection of 14 Swedish news media texts from December 2020 to systematically draw out the ideological implications behind the related discourses, and ultimately whose interests are represented in the in the conception of the DSA in Sweden. Focus is also paid on how and to what extent disinformation is included or excluded in the media discourses. The analysis is conducted with critical discourse analysis as both methodology and theoretical framework, with a complementary ideological and sociopolitical perspective. The results reveal a widespread support for the DSA specifically or Internet regulations in general, advocating for stricter governance in the digital space to a certain degree. Additionally, the DSA is constructed as a means to tackle the dominating role of large digital service providers in the digital market, establishing an economic outlook of the DSA. Consequently, disinformation is neglected in the media discourses and its political significance is therefore diminished.