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VAT consequences of digitised products
This article will-look at whether the South African Value Added Tax Act (VAT) is up to the challenge of electronic commerce. The main question is 'can the South African Value Added Tax Act which is based on the physical economy, be flexible enough to embrace the virtual economy?' In order to answer...
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| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2024
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| _version_ | 1867613273143115776 |
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| access_status_str | Open Access |
| author | Chirwa, Naomi |
| author_browse | Chirwa, Naomi |
| author_facet | Chirwa, Naomi |
| author_sort | Chirwa, Naomi |
| collection | Thesis |
| description | This article will-look at whether the South African Value Added Tax Act (VAT) is up to the challenge of electronic commerce. The main question is 'can the South African Value Added Tax Act which is based on the physical economy, be flexible enough to embrace the virtual economy?' In order to answer this question, the VAT Act and the Organisation for Economic Corporation and Development (OECD) principles will be critically analysed. Since digitised products are intangible only "VAT services" provisions will be considered. The discussion paper starts by giving a brief overview of e-commerce in part 2. This is followed by part 3, which stipulates the OECD's generally accepted e-commerce principles for consumption taxes such as VAT. Part 4 discusses the law and definition of concepts of VAT that may apply to digitised services. The last part discusses the application of the law to digitised products in the virtual e-commerce world. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/39957 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:33:31.121Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2024 |
| publishDateRange | 2024 |
| publishDateSort | 2024 |
| publisher | Department of Commercial Law |
| publisherStr | Department of Commercial Law |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/39957 VAT consequences of digitised products Chirwa, Naomi Commercial Law This article will-look at whether the South African Value Added Tax Act (VAT) is up to the challenge of electronic commerce. The main question is 'can the South African Value Added Tax Act which is based on the physical economy, be flexible enough to embrace the virtual economy?' In order to answer this question, the VAT Act and the Organisation for Economic Corporation and Development (OECD) principles will be critically analysed. Since digitised products are intangible only "VAT services" provisions will be considered. The discussion paper starts by giving a brief overview of e-commerce in part 2. This is followed by part 3, which stipulates the OECD's generally accepted e-commerce principles for consumption taxes such as VAT. Part 4 discusses the law and definition of concepts of VAT that may apply to digitised services. The last part discusses the application of the law to digitised products in the virtual e-commerce world. 2024-06-19T08:56:12Z 2024-06-19T08:56:12Z 2007 2024-06-19T08:38:50Z Thesis / Dissertation Masters MPhil http://hdl.handle.net/11427/39957 eng application/pdf Department of Commercial Law Faculty of Law |
| spellingShingle | Commercial Law Chirwa, Naomi VAT consequences of digitised products |
| thesis_degree_str | Master's |
| title | VAT consequences of digitised products |
| title_full | VAT consequences of digitised products |
| title_fullStr | VAT consequences of digitised products |
| title_full_unstemmed | VAT consequences of digitised products |
| title_short | VAT consequences of digitised products |
| title_sort | vat consequences of digitised products |
| topic | Commercial Law |
| url | http://hdl.handle.net/11427/39957 |
| work_keys_str_mv | AT chirwanaomi vatconsequencesofdigitisedproducts |