The taxation of electronic commerce and the implications for current taxation practices in South Africa

Description

This study analyses the nature and implementation of electronic commerce in order to
identify possible problems for taxation and pinpoint those problems which may be relevant
to South Africa. Solutions suggested by certain countries and institutions are evaluated for
possible implementation in South Africa.
The study suggests that although current taxation legislation in South Africa is apP'icable
to electronic commerce transactions it is not sufficient to cater effectively for this type of
business. The conclusion reached Is that international co-operation is essential in finding
solutions. A number of recommendations are made regarding aspects of South African
taxation legislation which need to be clarified through policy decisions.
Title of / Taxation / M.Comm.

Links & Downloads

1. Doussy, Elizabeth (2001) The taxation of electronic commerce and the implications for current taxation practices in South Africa, University of South Africa, Pretoria, <http://hdl.handle.net/10500/842>
2. http://hdl.handle.net/10500/842

Tags

Electronic commerce

Internet

Web site

Internet service provider

Server

Jurisdiction

Residence

Anti-avoidance

Controlled foreign entity

Tax characterisation

Permanent establishment

Double taxation agreements

Income allocation

336.278658840968

Additional Fields

Identifer	oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:unisa/oai:uir.unisa.ac.za:10500/842
Date	01 January 2002
Creators	Doussy, Elizabeth
Contributors	Hamel, E.H., Cronjé, P.M.
Source Sets	South African National ETD Portal
Language	English
Detected Language	English
Type	Dissertation
Format	1 online resource (xii, 253 leaves)