International taxation & domestic taxation: determining 'source' within and out of an e-commerce environment
| dc.contributor.author | Bardopoulos, Anne | |
| dc.date.accessioned | 2026-03-12T07:22:29Z | |
| dc.date.available | 2026-03-12T07:22:29Z | |
| dc.date.issued | 2009 | |
| dc.date.updated | 2026-03-12T07:20:14Z | |
| dc.description.abstract | This paper deals with the relationship between domestic tax laws and double tax treaties with respect to transactions occurring in an E-commerce environment. In order to understand the taxing consequences arising from an E-commerce transaction, the taxing consequences of international transactions outside of an E-commerce environment must also be examined and explored. Furthermore, this paper is primarily concerned with determining the "source" of income arising from international transactions and, more specifically, E-commerce transactions. As such, both domestic legislation and case will be examined in conjunction with double tax treaties and Commentary published by the Organisation for Economic Co-operation and Development. The international community's position on the matter will examined in conjunction with a brief overview of suggested solutions and problems arising and facing the international community in relation to the phenomenon that is the Internet. | |
| dc.identifier.apacitation | Bardopoulos, A. (2009). <i>International taxation & domestic taxation: determining 'source' within and out of an e-commerce environment</i>. (). University of Cape Town ,Faculty of Law ,Centre for Law and Society. Retrieved from http://hdl.handle.net/11427/42952 | en_ZA |
| dc.identifier.chicagocitation | Bardopoulos, Anne. <i>"International taxation & domestic taxation: determining 'source' within and out of an e-commerce environment."</i> ., University of Cape Town ,Faculty of Law ,Centre for Law and Society, 2009. http://hdl.handle.net/11427/42952 | en_ZA |
| dc.identifier.citation | Bardopoulos, A. 2009. International taxation & domestic taxation: determining 'source' within and out of an e-commerce environment. . University of Cape Town ,Faculty of Law ,Centre for Law and Society. http://hdl.handle.net/11427/42952 | en_ZA |
| dc.identifier.ris | TY - Thesis / Dissertation AU - Bardopoulos, Anne AB - This paper deals with the relationship between domestic tax laws and double tax treaties with respect to transactions occurring in an E-commerce environment. In order to understand the taxing consequences arising from an E-commerce transaction, the taxing consequences of international transactions outside of an E-commerce environment must also be examined and explored. Furthermore, this paper is primarily concerned with determining the "source" of income arising from international transactions and, more specifically, E-commerce transactions. As such, both domestic legislation and case will be examined in conjunction with double tax treaties and Commentary published by the Organisation for Economic Co-operation and Development. The international community's position on the matter will examined in conjunction with a brief overview of suggested solutions and problems arising and facing the international community in relation to the phenomenon that is the Internet. DA - 2009 DB - OpenUCT DP - University of Cape Town KW - International taxation KW - domestic taxation LK - https://open.uct.ac.za PB - University of Cape Town PY - 2009 T1 - International taxation & domestic taxation: determining 'source' within and out of an e-commerce environment TI - International taxation & domestic taxation: determining 'source' within and out of an e-commerce environment UR - http://hdl.handle.net/11427/42952 ER - | en_ZA |
| dc.identifier.uri | http://hdl.handle.net/11427/42952 | |
| dc.identifier.vancouvercitation | Bardopoulos A. International taxation & domestic taxation: determining 'source' within and out of an e-commerce environment. []. University of Cape Town ,Faculty of Law ,Centre for Law and Society, 2009 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/42952 | en_ZA |
| dc.language.iso | en | |
| dc.language.rfc3066 | eng | |
| dc.publisher.department | Centre for Law and Society | |
| dc.publisher.faculty | Faculty of Law | |
| dc.publisher.institution | University of Cape Town | |
| dc.subject | International taxation | |
| dc.subject | domestic taxation | |
| dc.title | International taxation & domestic taxation: determining 'source' within and out of an e-commerce environment | |
| dc.type | Thesis / Dissertation | |
| dc.type.qualificationlevel | Masters | |
| dc.type.qualificationlevel | LLM |