Browsing Research Articles (Taxation) by Subject "Digitised products"

Browsing Research Articles (Taxation) by Subject "Digitised products"

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  • Digitised products : how compliant is South African value-added tax? 
    De Swardt, Redge D.; Oberholzer, Ruanda (School of Accounting Sciences, UP, 2006)
    E-commerce has changed the way in which business is conducted. One instance of this is that it has made the digitisation of products possible. This shift has severe implications for traditional consumption taxes, which ...