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International taxation & domestic taxation: determining 'source' within and out of an e-commerce environment
This paper deals with the relationship between domestic tax laws and double tax treaties with respect to transactions occurring in an E-commerce environment. In order to understand the taxing consequences arising from an E-commerce transaction, the taxing consequences of international transactions o...
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| Format: | Thesis |
| Language: | English English |
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Centre for Law and Society
2026
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| _version_ | 1867614149316444160 |
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| access_status_str | Open Access |
| author | Bardopoulos, Anne |
| author_browse | Bardopoulos, Anne |
| author_facet | Bardopoulos, Anne |
| author_sort | Bardopoulos, Anne |
| collection | Thesis |
| description | This paper deals with the relationship between domestic tax laws and double tax treaties with respect to transactions occurring in an E-commerce environment. In order to understand the taxing consequences arising from an E-commerce transaction, the taxing consequences of international transactions outside of an E-commerce environment must also be examined and explored. Furthermore, this paper is primarily concerned with determining the "source" of income arising from international transactions and, more specifically, E-commerce transactions. As such, both domestic legislation and case will be examined in conjunction with double tax treaties and Commentary published by the Organisation for Economic Co-operation and Development. The international community's position on the matter will examined in conjunction with a brief overview of suggested solutions and problems arising and facing the international community in relation to the phenomenon that is the Internet. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/42952 |
| institution | University of Cape Town (South Africa) |
| language | English eng |
| last_indexed | 2026-06-10T12:47:27.160Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2026 |
| publishDateRange | 2026 |
| publishDateSort | 2026 |
| publisher | Centre for Law and Society |
| publisherStr | Centre for Law and Society |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/42952 International taxation & domestic taxation: determining 'source' within and out of an e-commerce environment Bardopoulos, Anne International taxation domestic taxation This paper deals with the relationship between domestic tax laws and double tax treaties with respect to transactions occurring in an E-commerce environment. In order to understand the taxing consequences arising from an E-commerce transaction, the taxing consequences of international transactions outside of an E-commerce environment must also be examined and explored. Furthermore, this paper is primarily concerned with determining the "source" of income arising from international transactions and, more specifically, E-commerce transactions. As such, both domestic legislation and case will be examined in conjunction with double tax treaties and Commentary published by the Organisation for Economic Co-operation and Development. The international community's position on the matter will examined in conjunction with a brief overview of suggested solutions and problems arising and facing the international community in relation to the phenomenon that is the Internet. 2026-03-12T07:22:29Z 2026-03-12T07:22:29Z 2009 2026-03-12T07:20:14Z Thesis / Dissertation Masters LLM http://hdl.handle.net/11427/42952 en eng application/pdf Centre for Law and Society Faculty of Law University of Cape Town |
| spellingShingle | International taxation domestic taxation Bardopoulos, Anne International taxation & domestic taxation: determining 'source' within and out of an e-commerce environment |
| thesis_degree_str | Master's |
| title | International taxation & domestic taxation: determining 'source' within and out of an e-commerce environment |
| title_full | International taxation & domestic taxation: determining 'source' within and out of an e-commerce environment |
| title_fullStr | International taxation & domestic taxation: determining 'source' within and out of an e-commerce environment |
| title_full_unstemmed | International taxation & domestic taxation: determining 'source' within and out of an e-commerce environment |
| title_short | International taxation & domestic taxation: determining 'source' within and out of an e-commerce environment |
| title_sort | international taxation amp domestic taxation determining source within and out of an e commerce environment |
| topic | International taxation domestic taxation |
| url | http://hdl.handle.net/11427/42952 |
| work_keys_str_mv | AT bardopoulosanne internationaltaxationampdomestictaxationdeterminingsourcewithinandoutofanecommerceenvironment |