Submitted in partial fulfillment of the requirements for the Degree M-Tech: Information Technology, Durban University of Technology, 2014. / This dissertation reports on an empirical evaluation of citizen satisfaction with e-government information services provided by Southern African Development Community (SADC) governments, since citizens perceive service quality as an effective indicator of e-government shortfalls. Few studies have been conducted in SADC countries to empirically evaluate the satisfaction of regarding e-government services. An e-government satisfaction model was applied, which is a non-linear framework with interactive quality proxies. A total of 364 respondents was used for data collection. An analytic modelling technique of Partial Least Squares (PLS) was used to predict the factors that most influence citizen satisfaction with e-government information services provided by SADC governments. The resulting model fits the data with a high goodness of fit (GoF) of 0.62 and a model predictive power (R2) of 0.60 for the global model. In addition, the results of this study show that perceived quality is the most influential factor affecting citizen satisfaction with e-government information services, followed by citizen complaint handling and then citizen expectation. Finally, this study used PLS to rank the SADC countries involved in this study in terms of which country is offering the best level of e-government information services and customer satisfaction. The results indicate that South Africa was ranked highest and Tanzania lowest.

Thesis (MBA)--Stellenbosch University, 2003. / ENGLISH ABSTRACT: The effective application of the requirements of customer interface design is critical for the success of business-to-consumer electronic commerce ventures. The challenging environment experienced by South African-based business-to-consumer electronic commerce compounds the importance of offering Web sites with high usability and a conventional shopping experience. The first main objective of this study is to determine the requirements of customer interface design in business-to-consumer electronic commerce and is achieved through the review of the relevant literature. The second main objective is to measure the application of customer interface design within South African business-to-consumer electronic commerce. A thematic model (or framework) that represents the thirteen main requirements is developed. The model identifies the themes as transmission speed, page layout and structure, navigation, writing style, multimedia, customer support, customisation and personalisation, community, information, perceptions, trust and security, commerce, and the absence of errors. The model is used to subjectively measure the effective application of customer interface design in a test group of fifty South African-based Web sites. The third main objective is to present the results. Requirements that are effectively applied by most of the Web sites include the themes of transmission speed, page layout and structure, writing style, multimedia, trust and security and the absence of errors. The themes of navigation, customisation and personalisation, information, perceptions and commerce are evident, but applied less effectively. Although some sites do provide the theme of customer support, the overall result shows that it is generally not effectively applied. Community is the least effectively applied of all the requirements presented in the thematic model. Possible reasons for the results are offered, but further research is necessary to determine the underlying reasons for lack of the community theme. The relevance and the value of the study lies in the conceptualisation of customer interface design in South African business-to-consumer electronic commerce and the foundation presented for future research. / AFRIKAANSE OPSOMMING: Die effektiewe toepassing van klant-koppelvlak ontwerp vereistes is noodsaaklik om die sukses van besigheid-tot-verbruiker elektroniese handel ondememings te verseker. Die uitdagende omgewing vir besigheid-tot-verbruiker elektroniese handel in Suid-Afrika beklemtoon die belangrikheid van webtuistes om gebruikersvriendelik te wees en 'n konvensionele inkopie-ervaring te bied. Die studieprojek se eerste doelwit is om die vereistes van klant-koppelvlak ontwerp in besigheid-tot-verbruiker elektroniese handel te bepaal. Hierdie doelwit word bereik deur 'n oorsig van die relevante literatuur. Die tweede doelwit is om die toepassing van klant-koppelvlak ontwerp in SuidAfrikaanse besigheid-tot-verbruiker elektroniese handel te meet. 'n Tematiese model, wat dertien hoofvereistes saamvat, is ontwerp om meting te fasiliteer. Die model identifiseer die temas van deursendingspoed, bladuitleg en -struktuur, navigasie, skryfstyl, multimedia, klantediens, aanpassing en verpersoonliking, gemeenskap, informasie, persepsies, vertroue en sekerheid, handel, en foutloosheid. Die model is gebruik om die effektiewe toepassing van klant-koppelvlak ontwerp ten opsigte van vyftig Suid-Afrikaanse webtuistes te meet. Die derde doelwit is om die resultate te analiseer en te interpreteer. Vereistes wat meestal effektief toegepas word, is die temas van deursendingspoed, bladuitleg en - struktuur, skryfstyl, multimedia, vertroue en sekerheid, en foutloosheid. Die temas van navigasie, aanpassing en verpersoonliking, informasie, persepsies en handel is teenwoordig, maar minder effektief toegepas. Alhoewel sommige webtuistes die tema van klantediens bied, dui die verwerkte resultate daarop dat dit in die algemeen nie effektief toegepas word nie. Van al die vereistes, soos in die tematiese model saamgevat, is gemeenskap die swakste toegepas. Moontlike redes vir die resultaat word aangebied, maar verdere navorsing is nodig om die onderliggende redes vas te stel. Die toepaslikheid en waarde van die navorsing is gelee in die konseptualisering van klant-koppelvlak ontwerp in die Suid-Afrikaanse besigheid-tot-verbruiker elektroniese handel, sowel as die grondslag wat dit vir verdere navorsing bied.

Thesis (MBA)--Stellenbosch University, 2015. / ENGLISH ABSTRACT: E-commerce in South Africa is currently experiencing considerable growth, as in the rest of the world. Substantial foreign investments are being made in selected South African online retail stores and the majority of businesses have an online presence to sell or promote their products and services. Yet, as e-commerce is a dynamic and relatively new industry, there is a need for South African companies to understand business model adaptation for e-commerce, and specifically for successful e-marketplace participation. Kalahari Marketplace was established in 2011 as a C:C platform for customers to sell books and media. In January 2014, this platform was expanded to a fully integrated B:C platform that enables third-party retailers to sell directly to Kalahari.com customers in various categories. The Kalahari Marketplace platform follows the same development outline as the very successful Amazon.com Marketplace platform in the United States. The premise is that sellers have an additional channel to sell to customers they would not normally have had, and customers benefit by having access to a wide product range and competitive pricing. The aim of this research study is to understand the typical business model of a successful e-marketplace participant. It furthermore set out to explore the success factors, which translate into value creation for the seller achieved through participation in an e-marketplace. This investigation was done through a case study approach by examining existing sellers retailing through Kalahari Marketplace. To achieve the research aim, qualitative, exploratory research was conducted. The research method involved a combination of primary and secondary research. Secondary research was conducted regarding the external environmental factors of Kalahari Marketplace sellers. Primary data was gathered through in-depth semi-structured interviews with Kalahari Marketplace sellers. The external environmental analysis for participating in an e-marketplace, such as Kalahari Marketplace, was overall positive, taking into consideration challenges such as expensive Internet and low Internet usage penetration. The key findings from the internal analyses were that participating in an e-marketplace has substantial benefits for a traditional retailer that wants to trade online. These advantages include transaction cost savings, exposure to new customers, and reduced marketing expenses. The following recommendations were made for successful e-marketplace participation: • Take an active involvement in e-marketplace listings; • Effective procurement and use of resources; • Excellent customer service; • Build reliable and cost effective delivery channels; and • Offer a wide and mixed product range. The research limitation of this study stated that Kalahari Marketplace is a moderately new B:C e-retailing platform; therefore, retailers are still learning to adapt. Suggested additional research involves a wide-reaching quantitative research into key success factors for e-marketplace participation from a South African perspective.

Thesis (M.B.A.)-Business Studies Unit, Durban Institute of Technology, 2005 vii, 108 leaves / The South African nursery industry has faced many challenges over the last ten years. Excess in both demand and supply occur in any given year. The cost of maintaining a plant beyond its ideal ‘sell-by-date’ erodes profit and after time, results in complete wastage. The seedling nursery industry cannot afford to throw away large quantities of surplus seedlings or those that have become root-bound. The size of the wastage problem was unknown. It was believed that a website for trading surplus stock of seedlings might be the answer to the oversupply experienced by individual nurseries. The literature was consulted to establish what had made large companies successful. The advantages and disadvantages of E-business were investigated. / M

Thesis (MTech (Information Technology)--Cape Peninsula University of Technology, 2018. / In the last two decades, the concept of e-commerce has been embraced and widely adopted by many enterprises across the world. Many enterprises continue to reap the benefits of ecommerce across industries and sectors. Despite the benefits, which have been widely reported, South African retail enterprises have only adopted the concept sporadically. The lack of, or slow pace of, adoption and participation in the e-commerce space by South African retail enterprises is a problem for both the enterprises themselves and individuals (consumers): retail enterprises are challenged with competitiveness at global space, and individuals are constrained and limited in their attempts to partake in transactions with retailers. This research was therefore undertaken to examine and understand the factors, from both technical and non-technical perspectives, that influence the adoption and use of e-commerce within the South African environment. Two organisations were used as cases in the study. In that human opinions and views were required, the qualitative methods and the interpretive approach were employed in the research. Actor Network Theory (ANT) was applied in the analysis of the qualitative data. Based on the findings and interpretation of the findings, a framework was developed. The framework is intended to guide how e-commerce can be adopted and used in the mainstream retail grocery sector in South Africa. The research can be of use and benefit to both business and in the academic domain, from either a practical, methodological and theoretical perspective. Practically, small and large retail enterprises in South African or other African countries with similar business cultures and settings can come to a better understanding of the e-commerce influencing factors. Methodologically, the use of ANT was vital, in the way it was used to examine the various networks, actors, relationship and interaction that happens in the process of adopting and or use of e-commerce. Theoretically, this study contributes to existing literature. Also, the study can be used as case study material in the field of information systems by institutions of higher learning.

Thesis (M.B.A.)-Business Studies Unit, Durban Institute of Technology, 2005 vii, 108 leaves / The South African nursery industry has faced many challenges over the last ten years. Excess in both demand and supply occur in any given year. The cost of maintaining a plant beyond its ideal ‘sell-by-date’ erodes profit and after time, results in complete wastage. The seedling nursery industry cannot afford to throw away large quantities of surplus seedlings or those that have become root-bound. The size of the wastage problem was unknown. It was believed that a website for trading surplus stock of seedlings might be the answer to the oversupply experienced by individual nurseries. The literature was consulted to establish what had made large companies successful. The advantages and disadvantages of E-business were investigated.

Broadcast, infrastructure and services play an essential role in both the modernization and social development of a nation. They have become indispensable to enabling countries to compete on equitable terms in an international community, which is now governed by interdependence and by the imperatives of a global economy. They are therefore critical to the achievement of Africa's recovery. In Africa, the broadcast arena or region offer a diverse range of business opportunities and tremendous scope for expanding both basic and advanced telecommunication servIces. This unique event will be the perfect meeting point for key players from industry and governments of the region. It will be a real opportunity for us to help bridge the Digital Divide and to bring modern communications services within reach of all of Africa's or sub-Saharan Africa or South Africa. The digital divide refers to the unequal distribution of access to information technology resources within or between countries. The digital divide is exacerbated by among other factors, income level, employment inequity, disparities in infrastructure development, racial discrimination, social status, gender inequalities lack of access to information , geographic location, an political influence . The divide creates an environment where disadvantaged groups are unable to contribute to and benefit from the information age and global communities created by the Internet in Sub-Saharan Africa ,efforts to bridge the digital divide mistakenly put great emphasis on 11 the digital imbalance between the rich North and the poor South, and often do not consider the gaps within individual countries. This narrow perception alienates the indigenous knowledge component from efforts to bridge the divide. (Scecsal 2002 The need to extend access to services to all South Africans, in order to integrate our country into the world economy, South Africa has made dramatic improvements in the development of a modem communication infrastructure previously denied to the majority. This study will provide the ideal research opportunity to investigate and appraise new products and services and also to explore the possibilities of acquiring the very latest in broadcast technology. This will be the ultimate networking opportunity, which may give us all a clearer vision of the future. Together, let us add strength and speed to Africa's efforts to Bridge the Digital Divide. / Thesis (MBA) - University of Natal, 2003.

Thesis (MPhil)--Stellenbosch University, 2004. / ENGLISH ABSTRACT: The tourism sector in the province is regarded as one of the major economic sectors that have been found to have significant growth prospects. Indeed it’s revitalising and captivating to see the provincial tourism industry organizing itself to adapt to the new challenges of the knowledge economy, while also retorting to the new demands emerging from the needs and the expectations of the customers. The Western Cape tourism industry is currently preparing itself for the knowledge intensive marketing of its products and services and is also faced with challenges arising from the need to exploit electronic business systems for the benefits of the entire industry and its role players. In a nutshell, this requires the Western Cape tourism industry to understand the operation of global economic systems and strive towards locating itself strategically within them, and also develop strategic alliances with developing countries in order to reshape the system of global governance to achieve more equitable outcomes. Simultaneously, it requires that it equip the provincial economy as a whole, its sectors and enterprises to meet the challenges facing it in becoming sustainable competitive environment. This is an exploratory study of which the research problem is whether the selected tourism institutions are ready to implement electronic business systems. The proposed research study findings indicate the readiness level of the selected institutions in implementing electronic business systems. The research methodology instruments of the study were twofold. Both a modified questionnaire designed by Business Development Bank of Canada (BDC) to evaluate companies’ readiness in electronic business systems application was used, as well as a structured interview to acquire qualitative data was also used. The paper is not only a result of my personal interest in electronic business field, most importantly, it is of necessity to understand the concepts and principles of ‘electronic business’ and ‘Destination Marketing Organisation’ as they apply to the Western Cape tourism industry. / AFRIKAANSE OPSOMMING: Die toerismesektor in die provinsie word beskou as een van die vernaamste ekonomiese sektore wat beduidende groeivooruitsigte toon. Dit is inderdaad opwindend en fassinerend om te sien hoe die provinsiale toerismebedryf homself organiseer om by die nuwe uitdagings van die kennisekonomie aan te pas, terwyl daar ook voldoen word aan die nuwe eise wat uit die behoeftes en die verwagtinge van die klante voortspruit. Die Wes-Kaapse toerismebedryf berei homself tans voor vir die kennis-intensiewe bemarking van sy produkte en dienste en kom ook te staan voor uitdagings wat spruit uit die behoefte om elektroniese besigheidstelsels tot voordeel van die hele bedryf en sy rolspelers te ontgin. Kortom vereis dit van die Wes-Kaapse toerismebedryf om die bedrywighede van wereldwye ekonomiese stelsels te verstaan en daarna te streef om homself strategies daarin te plaas, en ook om strategiese alliansies met ontwikkelende lande te vorm ten einde die stelsel van wereldwye bestuur te hervorm om billiker uitkomste te lewer. Terselfdertyd moet die provinsiale ekonomie as geheel, sy sektore en ondernemings toegerus word om te voldoen aan die uitdagings waarvoor dit te staan kom terwyl dit ’n volhoubare mededingende omgewing word. Hierdie is ’n verkennende studie waarvan die navorsingvraagstuk is, of die geselekteerde instellings gereed is vir die implementering van elektroniese besigheidstelsels. Die bevindings van die beoogde navorsingsondersoek sal die gereedheidsvlak aandui van die geselekteerde instellings om elektroniese besigheidstelsels te benut. Die navorsingsmetodologie het tweeledig van instrumente gebruik gemaak. Een daarvan was ‘n spesiaal aangepaste vraelys wat deur BDC ontwerp is om maatskappye se gereedheid vir die toepassing van elektroniese besigheidstelsels te evalueer, en die ander ‘n gestruktureerde onderhoud. Die studie is nie bloot ’n gevolg van my persoonlike belangstelling in die veld van elektroniese besigheid nie, maar die belangrikste is om die konsepte en beginsels van ‘elektroniese besigheid’ en ‘Destination Marketing Organisation’ te begryp soos dit op die Wes-Kaapse toerismebedryf betrekking het.

Thesis (MComm)--Stellenbosch University, 2015. / ENGLISH ABSTRACT: It is the role of the Industrial Psychologist and the Human Resources function within a company to contribute positively to an organisation’s competitive advantage. Human capital should be viewed and managed as a critical success factor within this context. The probability of attaining success over competitors could be addressed through focussing on the impact of employee performance on competitive advantage. With reference to the organisational life cycle, the e-commerce industry in South Africa seems to be in its infancy. It is in this stage when attaining high levels of performance from employees is of critical importance. In this lies the key for building and growing a competitive advantage that would set one organisation apart from the other – where one organisation would survive the infancy stage and another would drown in the quest to match the demands posed by the relevant industry and its customers. There is minimal Industrial or Organisational Psychology research that has tested hypotheses in the e-commerce industry. This contributed to the decision to implement this research in the e-commerce industry. The e-commerce industry is growing rapidly, and performance therefore is a key factor for success in any e-commerce company in South Africa. The focus of this study was to review the Job Demands Resources model (JD-R model) within the e-commerce retail industry in South Africa in order to add to the knowledge base regarding human behaviour at work, with specific reference to engagement, burnout and performance. The research question of the study was formulated regarding which “state of wellbeing” would increase performance. The JD-R model makes provision for evaluating this question in a structured manner. The JD-R model indicates that performance is influenced by work engagement/burnout (wellbeing). It also indicates that there are certain job demands, job resources and personal resources that will influence wellbeing. The study was facilitated through the use of an ex post facto correlational research design. A sample of 117 workers was chosen from the e-commerce retail industry to participate in the study. Participation was voluntary, the data was collected specifically for the purpose of this study, and all responses were treated confidentially. The measurements that were used included key performance indicators (KPIs), the Utrecht Work Engagement Scale (UWES), the Maslach Burnout Inventory – General Survey (MBI-GS), the Job Characteristics Scale, and the HEXACO model. The literature review formed a logical argument that culminated in a theoretical Stellenbosch University https://scholar.sun.ac.za iii model as well as a set of hypotheses with reference to the various dimensions in the JD-R model. The results showed that: a) Engagement has a significant positive influence on performance. b) Job resources (advancement, personal growth and organisational support) have a significant positive influence on engagement. c) Job resources (advancement, personal growth and organisational support) have a significant negative influence on burnout. d) Personal resources (extraversion) have a significant negative influence on burnout. e) Personal resources (conscientiousness) have a significant positive influence on engagement. f) Personal resources (agreeableness) have a significant negative influence on burnout. The following hypotheses were not supported: a) Burnout has a significant negative influence on performance. b) Personal resources (extraversion) have a significant positive influence on engagement. c) Personal resources (emotionality) have a significant positive influence on engagement. d) Personal resources (emotionality) have a significant negative influence on burnout. e) Personal resources (conscientiousness) have a significant negative influence on burnout. f) Personal resources (agreeableness) have a significant positive influence on engagement. g) Job demands (job overload) have a significant negative influence on engagement. h) Job demands (job overload) have a significant positive influence on burnout. i) Job demands (job insecurity) have a significant negative influence on engagement. j) Job demands (job insecurity) have a significant positive influence on burnout. Attention was also paid to future research considerations, recommendations to the managers of employees and to the limitations of the study. / AFRIKAANSE OPSOMMING: Dit is die rol van die Bedryfsielkundige en die Menslike Hulpbronne funksie in maatskappye om 'n positiewe bydrae tot 'n organisasie se mededingende voordeel te maak. Menslike kapitaal moet beskou en bestuur word as ‘n kritiese sukses faktor in hierdie konteks. Die waarskynlikheid om sukses bo die kompetisie te behaal kan aangespreek word deur om fokus te plaas op die impak wat werknemersprestasie het op mededingings voordeel. Met verwysing na die organisatoriese lewenssiklus blyk die e-handelbedryf in Suid-Afrika om in sy beginstadium te wees. Dit is in hierdie stadium waar die bereiking van hoë vlakke van prestasie van werknemers van kritieke belang is. Hierin lê die sleutel vir die vordering en groei van 'n mededingende voordeel van een maatskappy bo ‘n ander - waar die een organisasie die beginstadium sou oorleef en die ander onder die druk van die versoeke/eise van die betrokke bedryf en sy kliënte sou swyk. Daar is ‘n beperkte hoeveelheid navorsing wat gevind kon word in die veld van Bedryfsielkunde wat hipoteses in die e-handelbedryf toets. Hierdie bevinding het bygedra tot die besluit om hierdie navorsingstudie oor die e-handelbedryf voort te sit. Die e-handelbedryf toon vinnige groei, en prestasie is dus tans 'n belangrike faktor vir sukses in enige e-handelmaatskappy in Suid-Afrika. Die fokus van hierdie navorsingstudie was om die “Job Demands Resources model (JD-R model)” in die e-kleinhandelbedryf in Suid-Afrika toe te pas om sodoende by te dra tot die huidige kennis beskikbaar ten opsigte van menslike gedrag by die werk, met spesifieke verwysing na werksbegeestering, uitbranding en prestasie. Die navorsingsvraag van die navorsingstudie is geformuleer rondom die aanname dat die "toestand van welsyn" prestasievlakke sal verhoog. Die primêre doel van die navorsingstudie was om deur middel van die toepassing van die JD-R model in die e-kleinhandelbedryf, by te dra tot die beskikbare kennis ten opsigte van menslike gedrag by die werk, met spesifieke verwysing na werksbetrokkenheid, uitbranding en prestasie. Die JD-R model maak op 'n gestruktureerde wyse voorsiening vir die evaluering van hierdie verhoudings. Die JD-R model dui aan dat prestasie beïnvloed word deur werksbetrokkenheid/uitbranding (welsyn). Dit dui ook dat daar sekere werksvereistes, werkshulpbronne en persoonlike hulpbronne is wat welstand beïnvloed. Stellenbosch University https://scholar.sun.ac.za v Die navorsingstudie is gefasiliteer deur die gebruik van 'n ex post facto korrelasie-ontwerp. 'n Steekproef van 117 werkers is uit die e-kleinhandelbedryf gekies om aan die studie deel te neem. Deelname was vrywillig, die data is spesifiek ingesamel vir die doel van hierdie navorsingstudie en alle data is as vertroulik hanteer. Die volgende metingsinstrumente is gebruik: kern prestasie aanwysers (KPA’s), die Utrecht Work Engagement Scale (UWES), die Maslach Burnout Inventory – General Survey (MBI-GS), die Job Characteristics Scale, en die HEXACO model. Die literatuuroorsig vorm 'n logiese argument wat lei tot 'n teoretiese model, sowel as 'n stel hipoteses met verwysing na die verskillende dimensies soos gevind in die JD-R model. Die resultate toon: a) Werksbetrokkenheid het ‘n beduidende positiewe invloed op prestasie. b) Werkshulpbronne (bevordering, persoonlike groei en organisatoriese ondersteuning) het ‘n beduidende positiewe invloed op werksbetrokkenheid. c) Werkshulpbronne (bevordering, persoonlike groei en organisatoriese ondersteuning) het ‘n beduidende negatiewe invloed op uitbranding. d) Persoonlike hulpbronne (ekstroversie) het ‘n beduidende negatiewe invloed op uitbranding. e) Persoonlike hulpbronne (pligsgetrouheid) het ‘n beduidende positiewe invloed op werksbetrokkenheid. f) Persoonlike hulpbronne (eenstemmigheid) het ‘n beduidende negatiewe invloed op uitbranding. Die volgende hipoteses was nie aanvaar nie: a) Uitbranding het ‘n beduidende negatiewe invloed op prestasie. b) Persoonlike hulpbronne (ekstroversie) het ‘n beduidende positiewe invloed op werksbetrokkenheid. c) Persoonlike hulpbronne (emosionaliteit) het ‘n beduidende positiewe invloed op werksbetrokkenheid. d) Persoonlike hulpbronne (emosionaliteit) het ‘n beduidende negatiewe invloed op uitbranding. e) Persoonlike hulpbronne (pligsgetrouheid) het ‘n beduidende negatiewe invloed op uitbranding. f) Persoonlike hulpbronne (eenstemmigheid) het ‘n beduidende positiewe invloed op werksbetrokkenheid. Stellenbosch University https://scholar.sun.ac.za vi g) Werksvereistes (oorlading) het ‘n beduidende negatiewe invloed op werksbetrokkenheid. h) Werksvereistes (oorlading) het ‘n beduidende positiewe invloed op uitbranding. i) Werksvereistes (werkonsekerheid) het ‘n beduidende negatiewe invloed op werksbetrokkenheid. j) Werksvereistes (werkonsekerheid) het ‘n beduidende positiewe invloed op uitbranding. Aandag is ook geskenk aan toekomstige navorsings oorwegings, aanbevelings aan die bestuurders van werknemers asook aan die beperkinge van die navorsinstudie.

The objective of this thesis was to analyse the effect of the increasing popularity of global e-commerce on the South African legislative framework in respect of the taxation of non-resident enterprises, and to propose a possible solution for the taxation of e-commerce, taking into account previous theories. The methodology utilised comprised of a critical analysis of the legal rules relating to the taxation of a foreign entity's business profits by virtue of the application of the permanent establishment principle, its definition and evolution as a conceptual basis for taxation. Furthermore, an in depth evaluation of the various solutions that have already been proposed and, in some cases, implemented was undertaken. It was concluded that the application of the permanent establishment principle is wholly ineffective as a means to levy tax on the e-commerce business profits of a foreign entity as the principle relies too heavily upon a physical intermediary in the source state, whereas e-commerce transactions are conducted on the intangible trading platform of the Internet. In light of the numerous policy proposals advanced over the years, it was concluded that the most feasible and practical solution for the taxation of foreign e-commerce would be the imposition on a foreign entity in South Africa of a low withholding tax on the active business profits in excess of a pre-determined threshold. Key words: South African taxation; e-commerce; foreign business entity; permanent establishment; withholding tax