Sengwane (nee Tshidzumba), Khodani. “SOUTH AFRICA’S RESPONSE TO THE DIGITAL ECONOMY’S DIRECT TAX CHALLENGES – PART 1”. Obiter 44, no. 2 (July 8, 2023). Accessed July 22, 2024. https://obiter.mandela.ac.za/article/view/14461.