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

• 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

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.