The impact of e-commerce on the permanent establishment definition

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dc.contributor.advisorGutuza, Tracyen_ZA
dc.contributor.authorWepener, Suzetteen_ZA
dc.date.accessioned2016-07-27T10:25:00Z
dc.date.available2016-07-27T10:25:00Z
dc.date.issued2016en_ZA
dc.description.abstractThe main object of the concept of the definition of a permanent establishment in a double tax agreement is to set out the type and permanency of business activities that an entity must conduct before they can be subject to tax in another jurisdiction. Furthermore, the definition of a 'permanent establishment' as defined in article 5 of the OECD model tax convention requires the existence of a fixed place of business. This indicates the existence of a facility with a certain degree of permanence. The internet has changed the traditional international business model. It is no longer necessary that the entrepreneur, or his employees, agents, branches or intermediaries is in the country where the business is being conducted. It is clear that the internet overcomes the traditional limitations of physical presence in a jurisdiction when doing business. This poses a challenge when it comes to the determination of a 'permanent establishment', as the test is based on a physical presence of an entity in a jurisdiction. I want to determine if the current concept of a permanent establishment is still adequate to address the challenges posed by e-commerce. Taking into account that e-commerce was not a factor when the basis of the definition of the definition of a permanent establishment was formulated. The views of the OECD on e-commerce will be analysed to determine what they envisage and if they are of the opinion that the current definition is adequate to address the concept and reality of e-commerce and the taxation thereof. It is important to explore the views of the rest of the world on e-commerce and the taxation thereof. A multinational entity must be aware of the tax presence it can create in a foreign country, especially when it comes to creating a permanent establishment in that foreign country. It is my aim to identify and discuss the challenges and difficulties e-commerce poses when determining the existence of a permanent establishment and also to research certain adaptions and recommendations of the current taxing system and relevant guidelines.en_ZA
dc.identifier.apacitationWepener, S. (2016). <i>The impact of e-commerce on the permanent establishment definition</i>. (Thesis). University of Cape Town ,Faculty of Law ,Department of Private Law. Retrieved from http://hdl.handle.net/11427/20864en_ZA
dc.identifier.chicagocitationWepener, Suzette. <i>"The impact of e-commerce on the permanent establishment definition."</i> Thesis., University of Cape Town ,Faculty of Law ,Department of Private Law, 2016. http://hdl.handle.net/11427/20864en_ZA
dc.identifier.citationWepener, S. 2016. The impact of e-commerce on the permanent establishment definition. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Wepener, Suzette AB - The main object of the concept of the definition of a permanent establishment in a double tax agreement is to set out the type and permanency of business activities that an entity must conduct before they can be subject to tax in another jurisdiction. Furthermore, the definition of a 'permanent establishment' as defined in article 5 of the OECD model tax convention requires the existence of a fixed place of business. This indicates the existence of a facility with a certain degree of permanence. The internet has changed the traditional international business model. It is no longer necessary that the entrepreneur, or his employees, agents, branches or intermediaries is in the country where the business is being conducted. It is clear that the internet overcomes the traditional limitations of physical presence in a jurisdiction when doing business. This poses a challenge when it comes to the determination of a 'permanent establishment', as the test is based on a physical presence of an entity in a jurisdiction. I want to determine if the current concept of a permanent establishment is still adequate to address the challenges posed by e-commerce. Taking into account that e-commerce was not a factor when the basis of the definition of the definition of a permanent establishment was formulated. The views of the OECD on e-commerce will be analysed to determine what they envisage and if they are of the opinion that the current definition is adequate to address the concept and reality of e-commerce and the taxation thereof. It is important to explore the views of the rest of the world on e-commerce and the taxation thereof. A multinational entity must be aware of the tax presence it can create in a foreign country, especially when it comes to creating a permanent establishment in that foreign country. It is my aim to identify and discuss the challenges and difficulties e-commerce poses when determining the existence of a permanent establishment and also to research certain adaptions and recommendations of the current taxing system and relevant guidelines. DA - 2016 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2016 T1 - The impact of e-commerce on the permanent establishment definition TI - The impact of e-commerce on the permanent establishment definition UR - http://hdl.handle.net/11427/20864 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/20864
dc.identifier.vancouvercitationWepener S. The impact of e-commerce on the permanent establishment definition. [Thesis]. University of Cape Town ,Faculty of Law ,Department of Private Law, 2016 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/20864en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentDepartment of Private Lawen_ZA
dc.publisher.facultyFaculty of Lawen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherTax Lawen_ZA
dc.titleThe impact of e-commerce on the permanent establishment definitionen_ZA
dc.typeMaster Thesis
dc.type.qualificationlevelMasters
dc.type.qualificationnameMPhilen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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