The role of customs and value-added tax legislation in the collection of value-added tax on crossborder trade in digital goods

The role of customs and value-added tax legislation in the collection of value-added tax on crossborder trade in digital goods

Electronic commerce (e-commerce) is experiencing exponential growth which is rapidly transforming the traditional approach to international trade. The regulation and facilitation of the rising levels of e-commerce derived digital goods is undoubtedly a challenge for revenue administrations and custo...

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Bibliographic Details
Main Author: Gerber, Andre Hein
Other Authors: Fritz, Carika
Language:en
Published: University of Pretoria 2020
Subjects:
electronic commerce
VAT collection on trade in digital goods
UCTD
Online Access:http://hdl.handle.net/2263/73269
Gerber, AH 2019, The role of customs and value-added tax legislation in the collection of value-added tax on crossborder trade in digital goods, LLM Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/73269>

Internet

http://hdl.handle.net/2263/73269
Gerber, AH 2019, The role of customs and value-added tax legislation in the collection of value-added tax on crossborder trade in digital goods, LLM Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/73269>

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