Browsing by Author "Buys, Christo Reinhardt"

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    The taxation of electronic commerce in South Africa
    (1998) Buys, Christo Reinhardt; Emslie, Trevor
    Much has been written on how the Internet affects legal issues, such as defamation and patent infringement, but substantial questions have yet to be answered in regard to how this new trade route will be treated by the various laws of taxation. Taxpayers conducting business electronically realise that they face not only the risk ~ of multiple taxation, but also the serious risk of new or increased taxes. 1 Tax authorities, on the other hand, believe that their tax bases are at risk of erosion because of what they perceive to be new administration and enforcement difficulties.