Tax and e-commerce : where is the source

Authors :

Gutuza, T

Journal Title :

South African Law Journal

Citation :

(2010) 127 SALJ 328

S.A. Cases Cited :

1957 (3) SA 536 (A) 21 SATC 226

ITC 170 (1930) 5 SATC 164 (U)

COT v British United Shoe Machinery (SA) (Pty) Ltd 26 SATC 163

Subject :

E- commerce

Taxpayers

South African tax law

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