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

Show other versions (1)

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...

Full description

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
Show all versions (2)

Similar Items