The taxation of e-commerce : an examination of the impact and challenges posed by electronic commerce on the existing tax regime.
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 comme...
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Language: | en_ZA |
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2012
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Online Access: | http://hdl.handle.net/10413/5704 |