Tax and E-Commerce: Where is the source
| 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.date.updated | 2016-01-15T09:54:08Z | |
| 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.identifier.apacitation | Gutuza, T. (2010). Tax and E-Commerce: Where is the source. <i>South African Law Journal</i>, http://hdl.handle.net/11427/27564 | en_ZA |
| dc.identifier.chicagocitation | Gutuza, Tracy "Tax and E-Commerce: Where is the source." <i>South African Law Journal</i> (2010) http://hdl.handle.net/11427/27564 | en_ZA |
| dc.identifier.citation | Gutuza, T. (2010). Tax and e-commerce: where is the source. South African Law Journal, 127(2), 328-338. | |
| dc.identifier.ris | TY - Journal Article AU - Gutuza, Tracy AB - 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. DA - 2010 DB - OpenUCT DP - University of Cape Town J1 - South African Law Journal LK - https://open.uct.ac.za PB - University of Cape Town PY - 2010 T1 - Tax and E-Commerce: Where is the source TI - Tax and E-Commerce: Where is the source UR - http://hdl.handle.net/11427/27564 ER - | en_ZA |
| dc.identifier.uri | http://hdl.handle.net/11427/27564 | |
| dc.identifier.vancouvercitation | Gutuza T. Tax and E-Commerce: Where is the source. South African Law Journal. 2010; http://hdl.handle.net/11427/27564. | en_ZA |
| dc.language.iso | eng | |
| dc.publisher.department | Department of Commercial Law | en_ZA |
| dc.publisher.faculty | Faculty of Law | en_ZA |
| dc.publisher.institution | University of Cape Town | |
| 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 Article | |
| uct.type.filetype | Text | |
| uct.type.filetype | Image |