Tax implications of electronic commerce

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dc.contributor.advisor Prof. K. Jordaan. en_US
dc.contributor.author Morris, Natalie.
dc.date.accessioned 2012-08-16T09:17:16Z
dc.date.available 2012-08-16T09:17:16Z
dc.date.issued 2012-08-16
dc.date.submitted 2001-02
dc.identifier.uri http://hdl.handle.net/10210/5960
dc.description M. Comm. en_US
dc.description.abstract It is becoming extremely difficult to ignore the Internet. Globally people are using the Internet to initiate a variety of transactions. These transactions range from the buying and selling of physical goods to the buying and selling of services. Internet traffic is increasing daily and this suggests that electronic commerce revenues will grow at an alarming rate. Electronic commerce has exploded world-wide, and South Africa is no exception. Internet based business-to-business transactions are growing and are expected to become a major market factor. The continuous development and growth of the Internet is attracting business to bring their goods and services to a global marketplace. Public and private international communication systems open up opportunities for new forms of commercial activities. Electronic commerce has developed rapidly because companies have seen the way in which computerisation, and in particular the Internet, can accelerate business procedures. The Internet is allowing traditional businesses to expand the geographic boundaries in which their products are marketed and is also generating new businesses and ways of doing business. This results in new electronic products and delivery mediums. In a rapidly growing marketplace, national borders are becoming meaningless to the distribution or sale of a company's product or service. These changes in business provide a challenge to tax legislators and advisors. It is no longer easy in many instances to determine whether a company is providing products, the use of intangibles, or services. The development of these new products and services poses a host of issues when applying current taxation laws designed to deal with traditional businesses manufacturing physical goods. en_US
dc.language.iso en en_US
dc.subject Electronic commerce - Taxation. en_US
dc.title Tax implications of electronic commerce en_US
dc.type Thesis en_US

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