The taxation of electronic commerce in South Africa

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dc.contributor.advisorEmslie, Trevor
dc.contributor.authorBuys, Christo Reinhardt
dc.date.accessioned2026-02-24T13:02:12Z
dc.date.available2026-02-24T13:02:12Z
dc.date.issued1998
dc.date.updated2026-02-24T12:57:25Z
dc.description.abstractMuch 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.
dc.identifier.apacitationBuys, C. R. (1998). <i>The taxation of electronic commerce in South Africa</i>. (). University of Cape Town ,Faculty of Law ,Centre for Law and Society. Retrieved from http://hdl.handle.net/11427/42897en_ZA
dc.identifier.chicagocitationBuys, Christo Reinhardt. <i>"The taxation of electronic commerce in South Africa."</i> ., University of Cape Town ,Faculty of Law ,Centre for Law and Society, 1998. http://hdl.handle.net/11427/42897en_ZA
dc.identifier.citationBuys, C.R. 1998. The taxation of electronic commerce in South Africa. . University of Cape Town ,Faculty of Law ,Centre for Law and Society. http://hdl.handle.net/11427/42897en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Buys, Christo Reinhardt AB - 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. DA - 1998 DB - OpenUCT DP - University of Cape Town KW - Tax KW - South Africa LK - https://open.uct.ac.za PB - University of Cape Town PY - 1998 T1 - The taxation of electronic commerce in South Africa TI - The taxation of electronic commerce in South Africa UR - http://hdl.handle.net/11427/42897 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/42897
dc.identifier.vancouvercitationBuys CR. The taxation of electronic commerce in South Africa. []. University of Cape Town ,Faculty of Law ,Centre for Law and Society, 1998 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/42897en_ZA
dc.language.isoen
dc.language.rfc3066eng
dc.publisher.departmentCentre for Law and Society
dc.publisher.facultyFaculty of Law
dc.publisher.institutionUniversity of Cape Town
dc.subjectTax
dc.subjectSouth Africa
dc.titleThe taxation of electronic commerce in South Africa
dc.typeThesis / Dissertation
dc.type.qualificationlevelMasters
dc.type.qualificationlevelLLM
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