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The new dispensation governing the collection of Value Added Tax on electronic commerce supplies in South Africa
Includes bibliographical references.
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| Main Author: | |
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
Department of Commercial Law
2015
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| _version_ | 1867614404577591296 |
|---|---|
| access_status_str | Open Access |
| author | Mahlunge, Amanda Nyasha |
| author2 | Gutuza, Tracy |
| author_browse | Gutuza, Tracy Mahlunge, Amanda Nyasha |
| author_facet | Gutuza, Tracy Mahlunge, Amanda Nyasha |
| author_sort | Mahlunge, Amanda Nyasha |
| collection | Thesis |
| description | Includes bibliographical references. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/12896 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:51:30.596Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2015 |
| publishDateRange | 2015 |
| publishDateSort | 2015 |
| publisher | Department of Commercial Law |
| publisherStr | Department of Commercial Law |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/12896 The new dispensation governing the collection of Value Added Tax on electronic commerce supplies in South Africa Mahlunge, Amanda Nyasha Gutuza, Tracy Commercial Law Includes bibliographical references. The primary focus of this paper is on the cross-border supply of electronic services into South Africa by non-resident e-commerce businesses. This paper will discuss the nature of electronic commerce (e-commerce) and electronic services; the impact that e-commerce has on indirect taxes such as value-added tax; the previous legislation and its shortfalls; the nature of the new legislated VAT amendments; the problems that were faced by the tax authorities in its efforts to enact the new tax VAT amendments; the problems that the South African Revenue Services (SARS) may face in enforcing compliance with the new tax legislation; the guidelines that have been put forward by the Organisation for Economic Co-operation and Development (OECD) with regard to international trade over the internet; and the measures that have been put in place in other jurisdictions that directly deal with e-commerce. 2015-05-27T04:07:14Z 2015-05-27T04:07:14Z 2014 Master Thesis Masters LLM http://hdl.handle.net/11427/12896 eng application/pdf Department of Commercial Law Faculty of Law University of Cape Town |
| spellingShingle | Commercial Law Mahlunge, Amanda Nyasha The new dispensation governing the collection of Value Added Tax on electronic commerce supplies in South Africa |
| thesis_degree_str | Master's |
| title | The new dispensation governing the collection of Value Added Tax on electronic commerce supplies in South Africa |
| title_full | The new dispensation governing the collection of Value Added Tax on electronic commerce supplies in South Africa |
| title_fullStr | The new dispensation governing the collection of Value Added Tax on electronic commerce supplies in South Africa |
| title_full_unstemmed | The new dispensation governing the collection of Value Added Tax on electronic commerce supplies in South Africa |
| title_short | The new dispensation governing the collection of Value Added Tax on electronic commerce supplies in South Africa |
| title_sort | new dispensation governing the collection of value added tax on electronic commerce supplies in south africa |
| topic | Commercial Law |
| url | http://hdl.handle.net/11427/12896 |
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