The taxation of electronic commerce and the implications for current taxation practices in South Africa
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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2009
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| 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 |
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ndltd-netd.ac.za-oai-union.ndltd.org-unisa-oai-umkn-dsp01.int.unisa.ac.za-10500-842 |
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ndltd-netd.ac.za-oai-union.ndltd.org-unisa-oai-umkn-dsp01.int.unisa.ac.za-10500-8422016-06-07T03:57:30Z The taxation of electronic commerce and the implications for current taxation practices in South Africa Doussy, Elizabeth Hamel, E.H. Cronjé, P.M. 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 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. 2009-08-25T10:47:13Z 2009-08-25T10:47:13Z 2001-11 2002-01-01 Dissertation 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 en 1 online resource (xii, 253 leaves) |
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NDLTD |
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en |
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Others
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NDLTD |
| topic |
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 |
| spellingShingle |
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 Doussy, Elizabeth 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. |
| author2 |
Hamel, E.H. |
| author_facet |
Hamel, E.H. Doussy, Elizabeth |
| author |
Doussy, Elizabeth |
| author_sort |
Doussy, Elizabeth |
| title |
The taxation of electronic commerce and the implications for current taxation practices in South Africa |
| title_short |
The taxation of electronic commerce and the implications for current taxation practices in South Africa |
| title_full |
The taxation of electronic commerce and the implications for current taxation practices in South Africa |
| title_fullStr |
The taxation of electronic commerce and the implications for current taxation practices in South Africa |
| title_full_unstemmed |
The taxation of electronic commerce and the implications for current taxation practices in South Africa |
| title_sort |
taxation of electronic commerce and the implications for current taxation practices in south africa |
| publishDate |
2009 |
| url |
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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AT doussyelizabeth thetaxationofelectroniccommerceandtheimplicationsforcurrenttaxationpracticesinsouthafrica AT doussyelizabeth taxationofelectroniccommerceandtheimplicationsforcurrenttaxationpracticesinsouthafrica |
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