The collection of value added tax on online cross-border trade in digital goods

The collection of value added tax on online cross-border trade in digital goods

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Technological advances have had a major impact on traditional retail shopping changing it from a physical undertaking to a completely digitised experience where consumers buy digital media online. VAT systems that do not specifically provide for, or which have not been adapted to cope with, technolo...

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Bibliographic Details
Main Author: Van Zyl, Stephanus Phillipus
Other Authors: Visser, Coenraad J.
Format: Others
Language:en
Published: 2014
Subjects:
Anonymising technology
B2B transactions
B2C transactions
Banker-customer confidentiality
BIT-rate tax
Blocked VAT account
Consumption taxes
Cross-border digital trade
Electronically supplied services
European Union
Fractionated VAT
OECD
Value added tax
VAT collection model
343.55068
Value-added tax > Law and legislation > South Africa
Electronic commerce > Taxation > Law and legislation > South Africa
Value-added tax > Law and legislation > European Union countries
Electronic commerce > Taxation > Law and legislation > European Union countries
Online Access:http://hdl.handle.net/10500/13089

Internet

http://hdl.handle.net/10500/13089

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