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

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

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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 So...

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Bibliographic Details
Main Author: Doussy, Elizabeth
Other Authors: Hamel, E.H.
Format: Others
Language:en
Published: 2009
Subjects:
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
Electronic commerce > Taxation > South Africa
Electronic commerce > Taxation > Law and legislation > South Africa
Online Access: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>
http://hdl.handle.net/10500/842

Internet

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>
http://hdl.handle.net/10500/842

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