Tax and E-Commerce: Where is the source

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dc.contributor.author Gutuza, Tracy
dc.date.accessioned 2018-02-13T12:48:32Z
dc.date.available 2018-02-13T12:48:32Z
dc.date.issued 2010
dc.identifier.citation Gutuza, T. (2010). Tax and e-commerce: where is the source. South African Law Journal, 127(2), 328-338.
dc.identifier.uri http://hdl.handle.net/11427/27564
dc.description.abstract In the world of e-commerce, access to the internet is virtually all an entrepreneur requires to operate an international business. This conjures up the idyllic imagery of an international business with the entrepreneur lazing in a beach chair in a low tax jurisdiction (one with white sandy beaches and a very good technical infrastructure), using his laptop (or some electronic device such as a blackberry or mobile telephone) to access his business websites. By accessing these websites, he would be able to ‘watch’ his customers purchasing his products and ‘see’ the profits going into a bank account set up in the same or some other low tax jurisdiction. Other than a website, a server or an Internet Service Provider (ISP),1 the entrepreneur would have no other presence in the countries of his customers.
dc.source South African Law Journal
dc.source.uri https://juta.co.za/law/products/3601-south-african-law-journal/
dc.title Tax and E-Commerce: Where is the source
dc.type Journal Artcle
dc.date.updated 2016-01-15T09:54:08Z
dc.publisher.institution University of Cape Town
dc.publisher.faculty Faculty of Law
dc.publisher.department Department of Commercial Law
uct.type.filetype Text
uct.type.filetype Image


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