The new dispensation governing the collection of Value Added Tax on electronic commerce supplies in South Africa

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dc.contributor.advisorGutuza, Tracyen_ZA
dc.contributor.authorMahlunge, Amanda Nyashaen_ZA
dc.date.accessioned2015-05-27T04:07:14Z
dc.date.available2015-05-27T04:07:14Z
dc.date.issued2014en_ZA
dc.descriptionIncludes bibliographical references.en_ZA
dc.description.abstractThe primary focus of this paper is on the cross-border supply of electronic services into South Africa by non-resident e-commerce businesses. This paper will discuss the nature of electronic commerce (e-commerce) and electronic services; the impact that e-commerce has on indirect taxes such as value-added tax; the previous legislation and its shortfalls; the nature of the new legislated VAT amendments; the problems that were faced by the tax authorities in its efforts to enact the new tax VAT amendments; the problems that the South African Revenue Services (SARS) may face in enforcing compliance with the new tax legislation; the guidelines that have been put forward by the Organisation for Economic Co-operation and Development (OECD) with regard to international trade over the internet; and the measures that have been put in place in other jurisdictions that directly deal with e-commerce.en_ZA
dc.identifier.apacitationMahlunge, A. N. (2014). <i>The new dispensation governing the collection of Value Added Tax on electronic commerce supplies in South Africa</i>. (Thesis). University of Cape Town ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/12896en_ZA
dc.identifier.chicagocitationMahlunge, Amanda Nyasha. <i>"The new dispensation governing the collection of Value Added Tax on electronic commerce supplies in South Africa."</i> Thesis., University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2014. http://hdl.handle.net/11427/12896en_ZA
dc.identifier.citationMahlunge, A. 2014. The new dispensation governing the collection of Value Added Tax on electronic commerce supplies in South Africa. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Mahlunge, Amanda Nyasha AB - The primary focus of this paper is on the cross-border supply of electronic services into South Africa by non-resident e-commerce businesses. This paper will discuss the nature of electronic commerce (e-commerce) and electronic services; the impact that e-commerce has on indirect taxes such as value-added tax; the previous legislation and its shortfalls; the nature of the new legislated VAT amendments; the problems that were faced by the tax authorities in its efforts to enact the new tax VAT amendments; the problems that the South African Revenue Services (SARS) may face in enforcing compliance with the new tax legislation; the guidelines that have been put forward by the Organisation for Economic Co-operation and Development (OECD) with regard to international trade over the internet; and the measures that have been put in place in other jurisdictions that directly deal with e-commerce. DA - 2014 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2014 T1 - The new dispensation governing the collection of Value Added Tax on electronic commerce supplies in South Africa TI - The new dispensation governing the collection of Value Added Tax on electronic commerce supplies in South Africa UR - http://hdl.handle.net/11427/12896 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/12896
dc.identifier.vancouvercitationMahlunge AN. The new dispensation governing the collection of Value Added Tax on electronic commerce supplies in South Africa. [Thesis]. University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2014 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/12896en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentDepartment of Commercial Lawen_ZA
dc.publisher.facultyFaculty of Lawen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherCommercial Lawen_ZA
dc.titleThe new dispensation governing the collection of Value Added Tax on electronic commerce supplies in South Africaen_ZA
dc.typeMaster Thesis
dc.type.qualificationlevelMasters
dc.type.qualificationnameLLMen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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