Online purchasing is becoming increasingly common as a purchasing mode. At the onset of e-commerce it was thought that success was guaranteed merely by being present on the internet and offering low prices. Currently customer service has proved itself to be a key element for achieving good results in a website (Zeithaml, Parasuraman & Malhotra, 2002b). In this context, the study of commercial website quality has emerged as an area of strategic importance. As in traditional stores, service quality and customer satisfaction seem to play vital roles in the success and survival of Internet sites.

A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation) Johannesburg, 2019 / Taxes are not paid where value is created when it comes to the digital economy. Current international tax laws were written before the digital economy started. The digital economy has changed our lives and how business is done. Value is created in different ways by digital businesses compared to traditional businesses. Digital businesses can do business in any jurisdiction in the world without a physical presence. The permanent establishment concept is still based on physical presence which is irrelevant to digital businesses. The permanent establishment concept and its irrelevance to the digital economy will be discussed in the report. Foreign digital businesses use the physical presence required by the permanent establishment concept in their tax planning to reduce their tax liability. The questions that will be answered in the report are how and where value is created and where should digital businesses pay direct taxes such as income tax, amongst other taxes. The purpose of this report is to critically analyse how digital businesses should be directly taxed when they have a significant digital presence with little or no physical presence in a jurisdiction. The report will critically analyse the direct tax solutions that have been proposed to tax businesses in the digital economy. / NG (2020)

No description available.

Universiẗat, Diss. 2006--Würzburg, 2006.

This research employed the case study methodology to examine the issues, challenges, and project lessons learned for a large firm engaged in electronic commerce on the Internet.

by Au-Yeung Kiu-Wai, Dai Lu Yan. / Thesis (M.B.A.)--Chinese University of Hong Kong, 2001. / Includes bibliographical references (leaf 58). / ABSTRACT --- p.ii / TABLE OF CONTENTS --- p.iv / LIST OF ILLUSTRATIONS --- p.vi / LIST OF TABLES --- p.vii / CHAPTER / Chapter I --- INTRODUCTION --- p.1 / Background --- p.1 / Definition of Mobile Commerce --- p.2 / Chapter II --- MOBILE COMMERCE MODELS --- p.3 / Chapter III --- MARKET POTENTIAL IN CHINA --- p.8 / Critical Factors in Market Development --- p.8 / Market Potential in China --- p.9 / Chapter IV --- Methodology --- p.16 / Chapter V --- Finding and Analysis --- p.18 / Descriptive Analysis --- p.18 / Correlation and Regression Test --- p.23 / Demography of Interviewees --- p.24 / Chapter VI --- Recommendations --- p.28 / Five Forces Analysis --- p.28 / Strategies for M-commerce --- p.32 / Chapter VII --- Limitation --- p.40 / Chapter VIII --- Conclusion --- p.41 / APPENDIX l-Table --- p.43 / APPENDIX 2- Questionnaire --- p.52 / BIBLIOGRAPHY --- p.58

Thesis (doctoral)--Universität Karlsruhe, 2006. / Includes bibliographical references (p. [219]-234).

Rapid advancements in communications technology and the development of the Internet into a global 'network of networks' are said to be drivers of the 'new economy'. The access to these networks have stimulated the emergence of 'cyber business' and 'electronic commerce'. In the world of cyberspace, this 'new economy' represents a channel, rich in information, choices, opportunities, entertainment, knowledge, and commerce. It has changed the manner in which society works and interacts, whilst embracing the commercial sphere. The 'net' may be seen as an instantaneously accessible global shopping mall. Thus, there is a need to understand the problems associated with this new technology. As e-commerce continues to boom, globalisation presents new challenges to governments around the world, tax policymakers and administrators with regard to the application of existing tax norms. Whether or not the Internet continues to be a driving force behind the economy depends upon the policies, regulations, and taxes imposed on this new medium. The fact that the existing tax laws were developed to deal with the trading of physical goods or the provision of services to clearly identifiable persons, and not with the border less, faceless nature of electronic commerce, tax authorities must reach an international consensus and clarity on which taxing jurisdiction may collect taxes, when businesses and individuals are transacting online. Characterisation of income is important because national and international income tax rules assign different categories of income to different jurisdictions. The concept of 'permanent establishment' is based on a physical presence, which may be more difficult to apply with the modern communication systems. Due to the increasing rate at which multinationals share central services and business development activities, the transfer pricing issue is one of determining an appropriate price or value of transactions undertaken between related parties. These issues need to be examined by, among others, the OECD. It has yet to reach definite conclusions, but drafts of its working papers, made pUblic, suggest a chief focus of the GEeD work will be to clarify transactions in cyberspace. This thesis critically examines the ability of the existing tax legislation, within the context of the Income Tax Act 58 of 1962, to the challenges posed by trading on the Internet. An examination of the impact of tax principles on e-commerce is prefaced by an analysis of international response to this subject. The basic structure of the Internet, e-commerce and its functioning is examined. These daunting challenges and the controversial sets of issues are powerfully documented in this thesis, up to and including the enactment of the Taxation Laws Amendment Act 30 of 2002, which took effect on 13 December 2002. / Thesis (LL.M.)-University of Natal, Pietermaritzburg, 2003.

Zugl.: Osnabrück, Universiẗat, Diss., 2007. / Literaturverz.

Universiẗat, Diss., 2006 u.d.T.: Tietz, Dirk: Der @Einfluss von Electronic Commerce auf Intermediation--Trier.