Thesis (MAcc)--Stellenbosch University, 2014. / ENGLISH ABSTRACT: Cloud computing is a universal occurrence, to which South Africa is no exception.
The technology of cloud computing has been the focus of extensive research, but
the tax consequences have not been investigated in such research. However, the
nature of cloud computing activities, which are conducted via the internet,
highlights many difficulties related to taxation. The main taxation-related problems
are elicited by the composition of these activities, namely the making available of
the cloud by the service provider via the internet and the subsequent use of it by
the consumer at any worldwide location. This composition makes the classification
of such transactions and the subsequent taxation source determination
problematic. Yet, from a South African perspective, there is little assistance
regarding these problems. As a result, significant income may escape South
African taxation liabilities.
The aim of this study was to investigate South African taxation consequences for
non-resident1 cloud service providers who conduct activities with residents1 via
the internet. The focus of the study was twofold: first, to identify factors, which
indicates the classification of cloud computing activities as either a lease, a royalty
(or its closely related know-how) or a service; and second, to determine the tax
source of each of these classifications. Hence, this study sought to determine
whether non-resident cloud service providers could possibly be liable for South
African taxation and to identify related challenges that need to be addressed to
ensure the collection of such taxes. / AFRIKAANSE OPSOMMING: Wolkbewerking (“Cloud computing”) is wêreldwye verskynsel wat ook in Suid-
Afrika voorkom. Wolkbewerkingstegnologie was al die fokuspunt van omvangryke
navorsing, alhoewel die belastinggevolge nog nie in sodanige navorsing
ondersoek is nie. Die aard van wolkbewerkingsaktiwiteite, wat via die internet
plaasvind, benadruk egter verskeie belastingverwante vraagstukke. Die hoofbelastingvraagstukke
word deur die samestelling van hierdie aktiwiteite, naamlik
die beskikbaarstelling van die sogenaamde wolk deur die diensverskaffer via die
internet en die gevolglike gebruik daarvan deur die verbruiker te enige wêreldwye
ligging, uitgelig. Die klassifikasie en daaropvolgende vasstelling van die
belastingbron van hierdie aktiwiteite word as gevolg van hierdie samestelling
problematies. Tog, vanaf Suid-Afrikaanse perspektief, bestaan min leiding vir
hierdie vraagstukke. As gevolg hiervan kan beduidende inkomstebedrae moontlik
Suid-Afrikaanse belastingaanspreeklikheid ontsnap.
Die doel van hierdie studie was om ondersoek in te stel na die Suid-Afrikaanse
belastinggevolge vir nie-inwoner2 wolkdiensverskaffers wat via die internet met
inwoners2 handelsaktiwiteite uitvoer. Die fokus van hierdie studie was tweeledig:
eerstens om faktore te identifiseer wat die klassifikasie van
wolkbewerkingsaktiwiteite as óf huur, óf tantième (of nou-verwante bedryfskennis)
óf dienste kan aandui; en tweedens om die belasting bronne van elk van hierdie
klassifikasies vas te stel. Gevolglik is daar in hierdie studie gepoog om vas te stel
of nie-inwoner wolkdiensverskaffers moontlik vir Suid-Afrikaanse belasting
aanspreeklik mag wees en om verwante uitdagings wat aangespreek moet word
om die invordering van hierdie belasting te verseker, te identifiseer.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:sun/oai:scholar.sun.ac.za:10019.1/95854 |
| Date | 12 1900 |
| Creators | Steenkamp, Shene |
| Contributors | Nel, Rudie, Stellenbosch University. Faculty of Economic and Management Sciences. School of Accounting. |
| Publisher | Stellenbosch : Stellenbosch University |
| Source Sets | South African National ETD Portal |
| Language | en_ZA |
| Detected Language | Unknown |
| Type | Thesis |
| Format | 85 p. |
| Rights | Stellenbosch University |
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