Dissertations / Theses on the topic 'Electronic commerce Law and legislation Australia'
To see the other types of publications on this topic, follow the link: Electronic commerce Law and legislation Australia.
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the top 39 dissertations / theses for your research on the topic 'Electronic commerce Law and legislation Australia.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Browse dissertations / theses on a wide variety of disciplines and organise your bibliography correctly.
1
Blythe, Stephen Errol. "An alternative model of e-commerce law." Thesis, Click to view the E-thesis via HKUTO, 2010. http://sunzi.lib.hku.hk/hkuto/record/B4394212X.
Full text
2
Rahman, Kazi Muinur. "A proposal for the taxation of electronic commerce /." Thesis, McGill University, 2005. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=82668.
Full textAbstract:
The current international tax regime was conceived at the beginning of the 20th Century and the rules have remained relatively unchanged since then. The operational rules of the international tax regime were designed for an economic era in which major international commercial enterprises were confined within a physical paradigm, and they had succeeded in achieving an acceptable and practical allocation of tax revenue that was being generated from international commerce. As commerce sunders itself from its physical boundaries, the traditional international tax rules that are confined within a physical paradigm fail to provide an adequate solution to the tax issues raised by EC business activities.The challenges raised by EC business activities have been recognized by many governments and the OECD, and the OECD has tried to resolve these issues by modifying the traditional rules. The aim of this thesis is to analyse whether the professed modifications of the traditional rules could provide an adequate solution to the challenges raise by EC business activities, as well as to determine whether it is possible to develop and implement a new set of operation rules, premised on the implicit justifications of the existing operational rules, for the taxation of multinational corporations conducting EC business activities. The thesis does not intend to provide an ultimate solution, but it tries to consider an alternative approach that could be applicable for the taxation of EC business activities, and to contribute to the debate, assuming that national governments intend to tax corporations.
3
Ramaswamy, Muruga Perumal. "Combating challenges in E-business: scope and limitations of international law and national legal measures in USA and China and therole of Hong Kong as a hub." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2010. http://hub.hku.hk/bib/B43877655.
Full text
4
Kadikov, Artem. "International taxation of cross-border digital commerce." Thesis, University of Oxford, 2015. https://ora.ox.ac.uk/objects/uuid:ea6c6f2e-c65f-4fa5-945a-22eb71e12667.
Full textAbstract:
This thesis discusses jurisdiction to tax cross-border digital commerce. The primary objective is to consider the reasons for the erosion of jurisdictional links, or nexus, between countries and taxpayers' digital activities and evaluate possible solutions for addressing such nexus erosion. Whilst it is argued that digital commerce is impossible to ring-fence due to digital technologies transcending all industries, the main focus of this research is on automated business models as case studies for the broader tax issues applicable across the entire digital economy. Using cloud computing, online advertising and e-tailing models as examples of digital commerce in the narrow sense, this thesis demonstrates that the proxies for establishing jurisdictional nexus have become increasingly fluid, thereby challenging the traditional international tax regimes for profits and consumption taxation. Numerous policy solutions have been proposed in order to rectify nexus erosion, including global and territorial tax models. Unlike the previous research in this area, this thesis focuses on the nexus elements of such proposals and assesses their viability in the light of the wider Internet governance jurisprudence. Global tax solutions, such as global e-commerce taxes and formulary apportionment, are analysed in the context of the international governance regime for the technical Internet infrastructure. Territorial virtual tax solutions, such as virtual permanent establishments, withholding taxes and destination cash flow taxes, are considered in the light of the Internet jurisprudence on the 'effects' and 'targeting' nexus standards. It is argued that, given the lack of technical and political infrastructure, none of the proposed routes would be viable from a practical perspective in the near future. It is concluded, therefore, that a practical solution would involve retaining the traditional profits and consumption tax models, whilst testing a narrow version of the digital targeting nexus standard as a backstop anti-abuse measure. It is envisaged that the limited anti-avoidance provision would subsequently pave the way for a comprehensive long-term solution, as digitisation continues to transform global commerce.
5
Temur, Nuri. "Computer Crime as a Barrier to Electronic Commerce: New Solutions for Public Law Enforcement." Thesis, University of North Texas, 2002. https://digital.library.unt.edu/ark:/67531/metadc3171/.
Full textAbstract:
Electronic commerce was expected to grow exponentially, but the actual rate of growth in recent years has been disappointing. Recent surveys of perceptions of the development of electronic commerce clearly focus our attention on the perception and fear of computer crime as the major cause of this disappointing growth pattern. The thesis critiques existing private law solutions to this problem and argues from a normative theory on “the commons” for the application of new public law enforcement solutions in the public trust, sanctions, and public coproduction of order. The thesis argues that given the failures of existing private law solutions to the problem, these public law enforcement solutions should be more effective, efficient, and more satisfactory.
6
Yu, Ya Yan. "Challenges in electronic payment methods : legal issues with a specific reference to the development in China." Thesis, University of Macau, 2009. http://umaclib3.umac.mo/record=b1944045.
Full text
7
Young, Nikita Jade. "The effect of global e-commerce on taxation legislation and the permanent establishment concept in South Africa." Thesis, Rhodes University, 2013. http://hdl.handle.net/10962/d1001608.
Full textAbstract:
The objective of this thesis was to analyse the effect of the increasing popularity of global e-commerce on the South African legislative framework in respect of the taxation of non-resident enterprises, and to propose a possible solution for the taxation of e-commerce, taking into account previous theories. The methodology utilised comprised of a critical analysis of the legal rules relating to the taxation of a foreign entity's business profits by virtue of the application of the permanent establishment principle, its definition and evolution as a conceptual basis for taxation. Furthermore, an in depth evaluation of the various solutions that have already been proposed and, in some cases, implemented was undertaken. It was concluded that the application of the permanent establishment principle is wholly ineffective as a means to levy tax on the e-commerce business profits of a foreign entity as the principle relies too heavily upon a physical intermediary in the source state, whereas e-commerce transactions are conducted on the intangible trading platform of the Internet. In light of the numerous policy proposals advanced over the years, it was concluded that the most feasible and practical solution for the taxation of foreign e-commerce would be the imposition on a foreign entity in South Africa of a low withholding tax on the active business profits in excess of a pre-determined threshold. Key words: South African taxation; e-commerce; foreign business entity; permanent establishment; withholding tax
8
Helmholz, Niels. "Contract formation and the Internet : an analysis of contract formation in English, South African and German law with special regard to the Internet." Thesis, Stellenbosch : Stellenbosch University, 2002. http://hdl.handle.net/10019.1/52746.
Full textAbstract:
Thesis (LLM)--University of Stellenbosch, 2002.ENGLISH ABSTRACT: This dissertation examines the conclusion of contracts on the Internet in English and South African law on the one hand, and German law on the other. Because these legal systems have not developed specific rules for the formation of contracts by way of this medium of communication, the question is whether the traditional doctrines are adequate to the demands of tecnological innovation. The study accordingly proceeds from a detailed discussion of the traditional rules of offer and acceptance developed in each of the systems. To this end, the leading cases and of English and South African law are considered with an emphasis on the points of difference between the approach of the courts in these systems. Where there is uncertainty or different points of view, regard is had to the critical points of view of English and South African commentators. In respect of the codified German civil law, the authoritative provisions of the general part of the civil code are discussed against the background of the commentary of academic authors. An investigation of the technical structure of the Internet and the various methods of communication afforded by it, provides a foundation for an examination of the application of the general principles of the various legal systems to contract formation on the Internet. It is concluded that despite fundamental differences in the of approach of the systems under consideration, the general principles of each system are capable of application in the context of electronic contracting. The dissertation endeavours to develop proposals regarding adequate solutions to the problems typical of the process of contract formation on the Internet.
AFRIKAANSE OPSOMMING: Hierdie tesis is afgestem op die hantering van kontraksluiting op die Internet in die Engelse en Suid-Afrikaanse Reg aan die een kant, en die Duitse Reg aan die ander kant. Omrede geeneen van hierdie stelsels tot op hede spesifieke maatreëls daargestel het vir kontraksluiting deur middel van hierdie kommunikasiemiddel nie, is die vraag of tradisionele beginsels afdoende is met die oog op eise van die nuwe tegnologie. Die ondersoek gaan derhalwe uit van 'n behandeling van die tradisionele reëls van aanbod en aanname soos wat dit in elkeen van die stelsels ontwikkel het. Met die oog hierop, word sleutelvonnisse van die Engelse en Suid-Afrikaanse reg ontleed, veral dan ook met klem op verskille in die benadering van die howe in hierdie twee stelsels. In geval van onsekerheid en verskille van mening, word verwys na die kritiese standpunte van Engelse en Suid-Afrikaanse kommentatore. Met verwysing na die gekodifiseerde Duitse stelsel word die gesaghebbende bepalings van die Burgerlike Wetboek behandel teen die agtergrond van die kommentaar van Duitse akademiese skrywers. 'n Ontleding van die tegniese struktuur van die Internet en die verskillende kommunikasiemetodes wat dit bied, verskaf die grondslag vir 'n ondersoek na die toepaslikheid van die algemene beginsels aangaande kontraksluiting van die onderskeie regstelsels in die konteks van elektroniese kontraktering. Die gevolgtrekking is dat ten spyte van fundamentele verskille in benadering, die algemene beginsels van die verkillende stelsels wel aanwendbaar is in die nuwe omgewing. Die verhandeling poog om 'n bydrae te lewer tot die ontwikkeling van aanvaarbare oplossings tot die probleme wat tipies is aan kontraksluiting deur middel van die Internet.
9
Van, Wyk J. W. "A critical legal and economic analysis of the potential threats and opportunities associated with the outsourcing of e-commerce services in developing countries with specific emphasis on India and selective SADC countries." Thesis, University of the Western Cape, 2005. http://etd.uwc.ac.za/index.php?module=etd&.
Full textAbstract:
This paper has critically investigated the nature of risk posed by regulatory authorities in OECD (Organisation for Economic Co-ordination and Development)countries in inhibiting the flourishing growth in the market for the outsourcing of e-commerce services in certain developing countries. In order to illustrate the extent of the benefits contained in the e-commerce outsourcing trade, specific attention was paid to the dramatic trade growth experienced in India, with outsourcing contracts representing a sizeable percentage of the Gross Domestic Product of that country and with all the prospects for continued future growth.
10
Vergote, Brecht G. W. "Migrating to the Web : the legal dimension of the e-travel revolution." Thesis, McGill University, 2001. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=33061.
Full textAbstract:
The ticket distribution industry is changing rapidly. The traditional travel distribution chain comprised airlines, travel agents, and computer reservation systems (CRSs). With the current migration of travel distribution to the Internet, the way in which these actors interact has been radically altered.After deregulation, the airlines' dependence on travel agents and CRSs led to high commission and booking fees respectively. The Internet now offers airlines a means to directly distribute their product to the travelling public with minimal expense. The airlines are eagerly shifting as many of their distribution activities as possible to different forms of web-based distribution, hoping to bypass both travel agents and CRSs. This has allowed them to reduce the commission fees they pay to travel agents. Travel agents too are going online, competing vigorously with the airlines. The combined effect of these (r)evolutions has put the airlines firmly in charge of their own distribution system.
Any such a fundamental change in a sector of industry is bound to raise anticompetitive concerns, especially for those who stand to lose the most. These concerns are at the centre of this thesis. After their examination and evaluation, I conclude that anticompetitive concerns do indeed exist and that the regulatory or antitrust authorities have the unenviable task of preserving competition, not competitors, in a new and rapidly evolving market.
11
Andre, Edward E. "Investigating information management weaknesses in a local government organisation: A critical hermeneutic ethnographic case study of internet documents from information warfare and legal perspective(s)." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2005. https://ro.ecu.edu.au/theses/633.
Full textAbstract:
In this thesis I develop an approach to analyse and interpret internet documents belonging to a particular organisation in a State of Australia. My intention in the research is to find ways to protect a local government organisation from litigation and other threats due to weaknesses in information management on the internet. Based on Gadamer's (1985) approach to the interpretation of text discourse, this thesis is a critical hermeneutic ethnographic case study of one local government organisation investigating internet docunents from information warfare and legal perspective(s).
12
Amoraal, Lezel. "Internet-regulering in Suid-Afrika : staat of internasionaal?" Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/53471.
Full textAbstract:
Thesis (MPhil)--Stellenbosch University, 2003.ENGLISH ABSTRACT: The Internet has become such an integral part of computer users' daily existence that it seems as if it has always been there. The Internet with its unique borders - or lack of borders - places an enormous burden on geographically based legal systems. Regulation, that has specifically been designed for the Internet, is a necessity because virtually every aspect of the law is challenged by the Internet and that many legal frameworks are inadequate to deal with the Internet. The other aspect which complicates the Internet even more, is that there is no specific organisation, business or government to whom the Internet belongs. Individuals and organisations have rights to the web pages that they own on the Internet, but there is no ownership of the Internet in its entirety. The development of the Internet in South Africa took place during a difficult time in the country's history. The apartheid era initially limited the growth of the Internet. Much of the existing legislation in South Africa has been partially adapted to accommodate the Internet, but the government could not envisage what the actual impact of the Internet would be and consequently they reacted when it came to the regulation of the Internet. In 2002 the Electronic Communication and Transaction Act 25 of2002 came into operation. In fact, the physical component of the Internet has already been regulated to a degree by the pure coincidence as a result of its physical presence. This is because the backbone of the Internet had not originally been created by the Internet, but by the telephone. There are a number of legislative Internet-organisations that are, among others, responsible for the technical standards of the Internet, dispute resolutions and in general what is important for the Internet community. Various international conventions regulate specific aspects of the Internet such as copyright, intellectual property rights, domain names, trademarks and cyber crime. The international conventions and agreements are an important step in the direction of standardised regulation. However, the lack of borders creates problems surrounding jurisdiction of the cyber space.
AFRIKAANSE OPSOMMING: Die Internet het al so deel van rekenaargebruikers se alledaagse bestaan geword dat dit soms wil voorkom asof dit maar nog altyd daar was. Die Internet met sy unieke grense - of sy gebrek aan grense - plaas 'n groot las op geografies gebaseerde regstelsels. Regulering wat spesifiek vir die Internet ontwerp is, is 'n noodsaaklikheid, aangesien byna elke aspek van die reg deur die Internet uitgedaag word en baie regsraamwerke onvoldoende is om die Internet te hanteer. Wat die regulering van die Internet verder kompliseer, is dat daar nie een spesifieke organisasie, onderneming of regering is aan wie die Internet behoort nie. Individue en organisasies het regte tot die webwerwe wat hulle op die Internet besit, maar daar is nie eienaarskap van die Internet in sy geheel nie. Die ontwikkeling van die Internet in Suid-Afirka het tydens 'n moeilike tydperk in die Suid- Afrikaanse geskiedenis plaasgevind. Die apartheidsera het die aanvanklike ontwikkeling en groei van die Internet in Suid-Afrika beperk. Verskeie bestaande Suid-Afrikaanse wetgewing is deels aangepas om die Internet te akkommodeer, maar die regering het nooit besef wat die werklike impak van die Internet sou wees nie en het gevolglik re-aktief te werk gegaan wanneer dit by die regulering van die Internet gekom het. In 2002 het Suid-Afrika se Elektroniese Kommunikasie en Transaksies Wet 25 van 2002 in werking getree. Die regulering van die fisieke komponente van die Internet is tot 'n mate as gevolg van sy fisieke teenwoordigheid deur blote toeval, gereguleer. Dit is omdat die ruggraat van die Internet nie oorspronklik vir die Internet geskep is nie, maar vir die telefoon. Daar bestaan verskeie wetgewende Internet-organisasies wat onder meer verantwoordelik is vir die tegniese standaarde van die Internet, dispuutresolusie en wat oor die algemeen aan die belange van die Internet-gemeenskap wil voldoen. Verskeie internasionale konvensies reguleer spesifieke aspekte van die Internet soos kopiereg, intellektuele eiendomsreg, domeinname en handelsmerke en kubermisdaad. Die internasionale konvensies en verdrae is 'n belangrike stap in die rigting van gestandaardiseerde regulering. Tog skep die grenslose omstandighede van die Internet probleme rondom jurisdiksie in die kuberruim.
13
Burger, Bianca. "South African VAT implications in respect of supplies by non residents to residents." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/d1019977.
Full textAbstract:
Paragraph 7(1) of the VAT Act provides for the charging of VAT at 14 percent on the supply of goods or services by a vendor in the course or furtherance of an ‘enterprise’, the importation into South Africa of goods by any person or the supply of ‘imported services’. The term ‘enterprise’ has been interpreted to require an on-going activity and therefore once off sales should be excluded. The sale must relate to enterprise activities, thereby excluding private sales. Furthermore the enterprise activities are required to be carried out in the Republic or partly in the Republic. Establishing whether the enterprise activities are carried out in the Republic remains a contentious issue as the VAT Act does not specify the minimum required business activities to meet this criterion. ‘Imported services’ excludes services imported for the purposes of making taxable supplies and the liability of accounting for VAT on ‘imported services’ lies with the recipient of the imported service. Supplies (imported services) which are chargeable in terms of s 7(1)(a) and supplies, which if made in the Republic, are exempt from VAT or zero rated. ‘Imported services’ definition requires services to be consumed in South Africa. Services offered outside South Africa therefore generally do not qualify as imported services even the South African entity benefits from such services, for example a training course attended in a foreign country. Technological developments in the field of e-commerce globally have required countries to examine VAT laws relating to e-commerce. Extensive research has been done by the OECD on this topic, with reports issued on recommendations of how e-commerce should be taxed. Most guidance issued by the OECD on taxing e-commerce relates to indirect electronic commerce, which refers to goods or services where ordering, payment and delivery occur on line. Distinction is drawn between taxation of business-to-business transactions and business-to-consumer transactions. The OECD suggests that the ‘reverse-charge’ or self-assessment method should be applied to the taxing of B2B transactions resulting in minimal compliance and administrative costs. It is further recommended that for B2C transactions place of consumption should be defined as the recipient’s usual jurisdiction of residence and that non-resident suppliers should be required to register and pay VAT in the jurisdiction of the consumer, as this would result in the most effective tax collection method. ‘Enterprise’ includes electronic services from a foreign supplier where the recipient is a resident of South Africa or where the payment originated from a South African bank account. The Minister’s regulation, which came into effect on 1 June 2014, includes the following items in the definition of electronic services: educational services, games, online auction services, miscellaneous services and subscription services. The South African VAT legislation draws no distinction between B2B and B2C supplies of electronic services. The reasoning behind this was to avoid situations in which private customers could pose as business customers in order to avoid the levying of tax. A review of the services currently included in the Minister’s regulation on electronic services indicate that services that would relate to B2B supplies have mostly been excluded from the regulation. Effectively the South African VAT legislation manages to indirectly exclude B2B supplies from the definition of electronic services and therefore achieves the objective of minimising the administrative burden on B2B supplies.
14
Zhao, Xin. "E-commerce in the WTO and the evolution in China." Thesis, University of Macau, 2009. http://umaclib3.umac.mo/record=b2138654.
Full text
15
Oosthuizen, Sonia. "Die invloed van elektroniese handel op die toepaslikheid van die Wet of Belasting op Toegevoegde Waarde, no. 89 van 1991 /." Thesis, Stellenbosch : University of Stellenbosch, 2006. http://hdl.handle.net/10019.1/3404.
Full textAbstract:
Thesis (MAcc (Accountancy))--University of Stellenbosch, 2006.The advent of the internet made it possible to conduct business in a different manner - electronically. Electronic commerce enables residents and vendors to transact with residents and vendors of any other country (jurisdiction) at any time, making the world indeed a smaller place. Electronic commerce has, however, raised many questions internationally. Determining the effect of such transactions on the tax take of a country is of great importance to a government. The South African Revenue Service adjusted the Income Tax Act in order to take globalisation into account in accordance with international direction. In contrast, no changes have been suggested for the indirect taxation, namely value added tax. Electronic commerce were not contemplated when the Value-Added Tax Act was introduced in 1991. The charging section (section 7 of the mentioned act) provides that a transaction will be taxed in South Africa on the supply of goods or services, on the import of goods and on the supply of an imported service. In traditional business the place of supply was easy to define because a pure consumption test could be applied: namely that the place of supply is where the goods or services have been consumed. Today this rule will put an enormous compliance burden on vendors since the physical place of consumption in electronic commerce is not that obvious (Masters, 2001). Not only must the precise place of supply be determined but the vendor also has to value the supply in multiple jurisdictions. This study highlights the applicable sections of the Value-Added Tax Act and applies it to electronic commerce in order to determine if the existing legislation should be modernised or if parts of it needs to be re-written. The following concepts will be considered: • Place of supply in order to determine the jurisdiction where tax must be charged. • Value of supply to determine the value on which tax must be charged. • Vendor to determine which entities, South African or otherwise, have to register for VAT in South Africa. • Goods. • Services to consider goods and services of digital content. The international initiatives regarding the application of consumption tax, under the leadership of the Fiscal Committee of the Organisation for Economic Co-operation and Development, were taken into account in the study of any required amendments to sections of the Value-Added Tax Act. A group, “The Consumption Tax Technical Advisory Group”, was established in January 1999 by the OECD to consult with business and non-members on the implementation of consumption tax on electronic commerce transactions. The composition of the group is representative of the main trading nations in the world, but also includes smaller countries, non-members and private sector participants. It includes Australia, Japan, the United Kingdom, the United States of America and the European Commission. Considering the global composition of the group this study will focus on the initiatives of the OECD and it is not deemed necessary to investigate the initiatives of individual countries. The study will however consider the research and initiatives of South Africa’s biggest commercial partner, the European Union (OECD, 2004a: 285). The South African initiatives regarding electronic commerce include the Green Paper on Electronic Commerce released by the Department of Communication in November 2000 and the Electronic Communications and Transactions Act promulgated on 26 June 2002. The legislation does not address the tax implication of electronic commerce but in chapter 4 of the mentioned green paper it was discussed by the legislators. There is growing international pressure to lower corporate income tax rates. As the tax base erodes in this area other sources, possibly consumer taxation, must be found to meet the shortfalls (Masters, 2001). It is the aim of this study to show that the present Value-Added Tax Act is in need of modernisation in order to take into account the wide range of electronic commerce transactions.
16
Wesson, Nicolene. "Die invloed van Internet op die toepaslikheid van die bronreels in terme van die Inkomstebelastingwet, No. 58 van 1962." Thesis, Stellenbosch : Stellenbosch University, 1999. http://hdl.handle.net/10019.1/51219.
Full textAbstract:
Thesis (MCom)--Stellenbosch University, 1999.ENGLISH ABSTRACT: lt is internationally accepted that Internet is the trade route of the future. Although Internet trading is still in its infancy the effect of Internet on taxation needs to be adressed. Internet defies geographic borders and leads to the questioning of the principles underlying income tax. Income tax principles are traditionally based on the existence of some form of physical presence (either residency, source of income or that of a permanent establishment) in a jurisdiction before tax can be levied. The fact that Internet can provide substantial economic activity in a jurisdiction without any physical presence, requires interpretation of and/or amendments to the traditional income tax principles. The South African income tax principles are based on the source of income. In this study the impact of Internet on the applicability of the traditional source rules, in terms of the South African Income Tax Act, no. 58 of 1962, was investigated. The study first outlines the principles and methodology laid down by South African courts in determining the source of income. These principles and methodology are then tested in an Internet environment. lt is concluded that Internet requires a reinterpretation of certain of the traditional principles, i.e.: • The fact that a dominant source rule is applied. • The classification of products and services with a digitalised content within the existing principles. • The finding of a physical location when transactions are concluded in cyberspace. • The applicability of certain deemed source rules, i.e. section 9(1 )(a), 9(1)(d), 9(1)(dbis) and certain aspects of section 9(1)(b), in an Internet environment. In obtaining a sollution for South Africa the international initiatives regarding Internet and taxation, under the guidance of the Committee on Fiscal Affairs of the Organisation for Enonomic Co-operation and Development (OECD), were taken into account. The first alternative to the traditional South African source rules that was investigated was the permanent establishment principle, as recommended by the Katz Commission in their Fifth Interim Report. Other alternatives to the permanent establishment principle were also investigated, i.e. the residence principle, formal requirements and an Internet tax. The interim solution for South Africa seems to be the acceptance of the permanent establishment principle. This principle needs interpretation and/or amendment due to the effect of Internet. In this study amendments to the permanent establishment principle are suggested in order to provide the necessary clarity in the Internet environment. A closing remark is made that Internet might well change income tax as we know it today. Internet has the ability to simplify tax systems. None of the income tax alternatives provide simple tax solutions. The tax of the future seems to be some form of indirect tax. Internet is an international medium and addresses international tax issues. South Africa will, by accepting the permanent establishment principle, be in a position to join the co-ordinated efforts towards solving the Internet related tax problems while aiming to protect our tax base.
AFRIKAANSE OPSOMMING: Internet word internasionaal as die handelsroete van die toekoms beskou. Alhoewel lnternethandel nog in sy kinderskoene is, moet die invloed van Internet op belasting aangespreek word. lnternethandel misken geografiese grense en lei tot die bevraagtekening van die beginsels waarop inkomstebelasting gebaseer is. lnkomstebelastingbeginsels berus tradisioneel op die bestaan van 'n vorm van fisiese teenwoordigheid in 'n jurisdiksie (hetsy verblyf, bron van inkomste of die bestaan van 'n permanentesaak) alvorens belasting gehef kan word. Die feit dat Internet wesenlike ekonomiese aktiwiteite in 'n jurisdiksie kan bewerkstellig sonder dat daar enige fisiese teenwoordigheid is, noodsaak die herinterpretasie van en/of aanpassings aan die tradisionele inkomstebelastingbeginsels. Die Suid-Afrikaanse inkomstebelastingbeginsels berus op die bron van inkomste. In hierdie studie is die invloed van Internet op die toepaslikheid van die tradisionele bronreels, in terme van die lnkomstebelastingwet, no. 58 van 1962, ondersoek. In die studie is die beginsels en reels wat deur die Suid-Afrikaanse howe neergele word by die vasstelling van die bron van inkomste eerstens ontleed. Daarna is die beginsels en reels in die lnternetomgewing getoets. Die afleiding word gemaak dat Internet die herinterpretasie van sekere van die tradisionele beginsels en reels verg, naamlik: • Die feit dat 'n dominante bronreel toegepas word. • Die klassifisering van produkte en dienste met 'n digitale inhoud binne die tradisionele beginsels. • Die vasstelling van 'n fisiese plek indien transaksies in die kuberruimte plaasvind. • Die toepaslikheid van sekere geagtebronreels, naamlik artikel 9(1 )(a), 9(1)(d), 9(1)(dbis) en sekere aspekte van artikel 9(1)(b), in die I nternetomgewing. In die soeke na 'n oplossing vir Suid-Afrika is die internasionale inisiatiewe rondom Internet en belasting, onder leiding van die Fiskale Komitee van die Organisation for Economic Co-operation and Development (OECD), in ag geneem. Die eerste alternatief op die tradisionele Suid-Afrikaanse bronreels wat ondersoek is, is die permanantesaak-beginsel, soos voorgestel deur die Katzkommissie in die Vyfde Verslag. Ander alternatiewe wat ook ondersoek is, is die verblyfbeginsel, formele handelinge en 'n lnternetbelasting. Die oplossing vir die hede vir Suid-Afrika blyk die aanvaarding van die permanantesaak-beginsel te wees. Hierdie beginsel verg herinterpretasie en/of aanpassings weens die invloed van Internet. In hierdie studie word aanpassings aan die permanentesaak-beginsel voorgestel ten einde die nodige duidelikheid binne die lnternetomgewing te verskaf. Ter afsluiting word vermeld dat Internet weliswaar die einde mag aandui vir inkomstebelastingstelsels wereldwyd. Internet besit die vermoe om belasting te vereenvoudig. Die inkomstebelasting alternatiewe wat in hierdie studie ondersoek is het nie eenvoudige oplossings gebied nie. Die belasting van die toekoms blyk 'n vorm van indirekte belasting te wees. Internet is 'n internasionale medium en spreek internasionale belastingkwessies aan. Die aanvaarding van die permanentesaak-beginsel sal SuidAfrika in 'n goeie posisie plaas om aan die internasionale inisiatiewe rondom Internet en belasting deel te neem en om terselfdertyd ons belastingbasis te beskerm.
17
O'Brien, N. D. "The liability of Internet service providers for unlawful content posted by third parties." Thesis, Nelson Mandela Metropolitan University, 2010. http://hdl.handle.net/10948/1149.
Full textAbstract:
Internet Service Providers (ISP’s) are crucial to the operation and development of the Internet. However, through the performance of their basic functions, they faced the great risk of civil and criminal liability for unlawful content posted by third parties. As this risk threatened the potential of the Internet, various jurisdictions opted to promulgate legislation that granted ISP’s safe harbours from liability. The South African (RSA) response is Chapter XI of the Electronic Communications and Transactions Act (ECTA). The protection it provides is however not absolute. It is limited to ISP’s that are members of an Industry Representative Body (IRB) and those ISP’s must perform particular functions in relation to third party content in a certain manner to obtain limited liability. Due to the ECTA’s limited application and a lack of authority, the question is raised as to what is the liability of ISP’s for unlawful content posted by third parties? This dissertation pays particular attention to ISP liability for third party defamatory statements, hate speech, and obscene and indecent material. The role and characteristics of ISP’s in the functioning of the Internet is described. It is determined that a wide legal definition would be required to encompass the many roles they perform. The definition provided by the ECTA is wide and many different types of ISP can fall underneath it. This may have unintended consequences as entities may receive protection that the legislature did not intend. The appropriate laws in the United States of America (USA) and the United Kingdom are surveyed and suggestions as to the extent of ISP liability in circumstances where the ECTA does not apply are made. It is established that their position is uncertain due to difficulties in applying the law to the Internet. This could result in the law being applied incorrectly and ISP’s erroneously found liable. The ECTA’s threshold requirements limit the availability of the safe harbor provisions to ISP’s that are members of a recognised IRB. The IRB must comply with an extensive set of requirements to obtain recognition. The purpose of these requirements is to ensure that only responsible ISP’s obtain the protection provided by the act. After an examination of these requirements, their necessity is questioned as their purpose appears to be contrary to the logic of the safe harbours provided by the ECTA. The safe harbours are analysed and comparisons made to similar legislation that exists in the USA and the European Union (EU). It was established that the ECTA is a hybrid of the USA and EU legislation, and to a certain extent improves on them. It was suggested that the extent of ISP liability in relation to certain unlawful content is clearer under the ECTA. However, exceptions may exist in relation to hate speech and obscene and indecent content as a result of legislation that does not properly take the technology of the Internet into account. It was recommended that certain action be taken to correct this position to prevent any negative effects on the Internet industry and conflict with the objectives of the ECTA. The provision of limited liability contained in the ECTA is balanced with a notice and takedown procedure, which provides relief to victims of unlawful content. This procedure is analysed and it appears to be effective in providing relief. However, through an examination of concerns raised in relation to this type of procedure as it exists in the USA and the EU, it is suggested that certain flaws exist. The take-down procedure negatively effects the freedom of expression and the third party’s rights to due process. Further, the threshold requirements result in not all the users of the Internet being provided with the same remedies. It is recommended that certain action be taken to correct these flaws. The solution provided by the ECTA should be favoured over the uncertainty that existed before it promulgation. It may be necessary to correct particular flaws that exist. Certain recommendations are suggested in this regard and the concluding chapter.
18
Koether, Philipp. "On the basis of F.A.v. Hayek's idea of a free market monetary system and his publication: "Denationalisation ofmoney : an analysis of the theory and practice of concurrentcurrencies" (1976) about currency competition on financial markets inthe times of electronic commerce and the introduction of "e-money"." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2001. http://hub.hku.hk/bib/B31972810.
Full text
19
Wong, Antonietta Pui-Kwok. "A comparative study of the taxation of business profits - especially 'online' profits - in Australia and the Hong Kong Special Administrative Region of the People's Republic of China." Monash University. Faculty of Business and Economics. Department of Business Law and Taxation, 2009. http://arrow.monash.edu.au/hdl/1959.1/56990.
Full textAbstract:
There are two main principles under which jurisdictions tax income – source and residence. The point of these two principles is to establish a ‘nexus’ or link between a taxable transaction, operation or activity and a taxing state. It is this nexus which is used to justify the imposition of taxation by the jurisdiction on a particular taxpayer. Where a taxpayer is a ‘resident’ of a jurisdiction, then that person often becomes liable to pay tax on income derived from all sources. Where a taxpayer is a ‘nonresident’ of a jurisdiction, then that person often becomes liable to pay tax on income derived from sources within a particular, relevant jurisdiction. The concept of source of income is fundamentally important to both Australia and Hong Kong. Australia adopts a worldwide tax system that taxes its residents on Australian and foreign income and non-residents on Australian income, whilst Hong Kong adopts a territorial tax system that forgoes taxing foreign income irrespective of who has derived it. The fundamental basis for taxation under a territorial tax system is the source of income; while the fundamental basis for taxation under a worldwide tax system is the concept of residence. In both jurisdictions, the decisions of the courts on the meaning of source have been crucial in defining the concept of ‘source of income’ for tax purposes. The foundations of source-based taxation are less stable today. There is no universal set of source rules that can readily be applied to every circumstance to determine the source or locality of profits. The growth in international trade, supported by the development of electronic commerce, has substantially increased source-related revenue risks. Entities are increasingly able to structure their finances and conduct their affairs without being constrained by geography or national boundaries. Anticipated profits may be shifted to a related party and from one jurisdiction to another to arrive at a reduced overall tax burden. It is becoming increasingly difficult to determine from what and where income originates. The thesis examines the nature of the current source rules in Australia and Hong Kong and analyses the fundamental adequacy of the source principle generally when confronted, especially, with the challenge of rapidly growing Internet-based commercial activities. Australia and Hong Kong have been chosen for comparative study for the following reasons: the two jurisdictions are good examples of small-medium advanced economies; they are similar in the sense that they are, primarily, knowledge capital-importing jurisdictions; their approaches to ‘source’ differ markedly; and these approaches tend towards each end of the ‘source spectrum’. The thesis identifies certain principal research questions. The basic responses to these questions are: The concept of source of income is, essentially, less clear today in the domestic tax law of Australia and Hong Kong than before. Determining the source of income in Australia and Hong Kong can be a very complex issue. The difficulty related to making such determinations is growing. Searching for the real source of income has become still more problematic with the increase in globalisation and the rapid growth of Internet-based commerce. The traditional concept of source of income has ‘lost traction’ as a fundamental basis for effectively imposing income taxation, especially, in today’s globalised economy. Existing source rules do not deal adequately with certain ‘revenue-leakage’ issues confronting us today and, even more, the likely issues of tomorrow. We need to reconsider how we can better address these issues. The thesis establishes that this is so for Australia and Hong Kong. It also reasons that this proposition generally holds true for most developed tax jurisdictions. The thesis concludes with a detailed review of three of the most prominent optional approaches for addressing the source challenge: (A) a move to a new refundable withholding-tax-based method of taxing cross-border electronic commerce; (B) a shift to far greater reliance on the use of the residence principle of taxation; and (C) a shift to notably greater reliance on (indirect) consumption taxation. Option C, it is argued, offers the best prospects for dealing in the least bad way with the identified issues.
20
Balan, Júnior Osvaldo [UNESP]. "O estabelecimento virtual na sociedade técnica: a necessária busca de segurança jurídica nas transações comerciais." Universidade Estadual Paulista (UNESP), 2011. http://hdl.handle.net/11449/98930.
Full textAbstract:
Made available in DSpace on 2014-06-11T19:29:45Z (GMT). No. of bitstreams: 0
Previous issue date: 2011-09-23Bitstream added on 2014-06-13T18:39:47Z : No. of bitstreams: 1
balanjunior_o_me_fran.pdf: 1517696 bytes, checksum: ab435b5e58869752ea0cd89ca36317b8 (MD5)O presente trabalho buscará trazer uma profunda reflexão sobre o avanço técnico na sociedade moderna do instituto denominado estabelecimento virtual, assim como seus reflexos nas mais variadas searas. Buscar-se-á compreender este fenômeno através do estudo da técnica, tudo com base nas obras do pensador Jacques Ellul, que trilhou sobre as mais diversas áreas do conhecimento no século passado, com extremo brilhantismo, podendo, além disso, ser considerado um visionário. Mostrar-se-ão os problemas que o avanço tecnológico vem trazendo, os quais complicam o ser humano em sua vida particular, criando neuroses, fruto da adaptação deste ao mundo moderno. Para tanto e de forma mais analítica estudar-se-ão as características da técnica moderna, as quais permitem entender como se dá o desenvolvimento da técnica. Buscar-se-á compreender também o que vem a ser a informação, a principal técnica da atualidade, e as diferentes concepções sobre a sociedade contemporânea. Além disso, analisar-se-á a influência da imagem na sociedade técnica e sua predominância em relação à palavra. Necessária também se mostrou a análise do que vem a ser o comércio eletrônico, o novo modelo de realizações negociais, que se apresenta em franco crescimento. Assim, o estabelecimento virtual surge dentro deste contexto, não permitindo a criação de obstáculos, se encontrando atualmente em todo o mundo, sem enxergar as diferenças culturais e as menosprezando, trazendo uma uniformidade ao mundo, tanto pela forma de comercializar, como pelos produtos que expõe. Mas não são todas as pessoas do globo que tem acesso a este, sendo este outro grande problema apresentado pelo estabelecimento virtual: a exclusão digital. Por conseguinte, demonstrar-se-á...
The present study will try to create a profound reflexion about the technical advance in the modern society of the institute known as virtual establishment, and also its reflexes in a variety of associations. One of the objectives, is to understand this phenomenon thought the study of the technique, all based on the publications of the philosopher Jacques Ellul, who disserted about the various parts of knowledge in the last century with extreme brilliance,making him a true visionary. The problems brought by technological advances will be shown, these can complicated one´s private life, generating neurosis, a product of its adaptation to the modern world. To do so in an analytical form, the characteristics of the modern technique will be studied, permitting tounderstand the development of the technique. The meaning of information, the principal technique used in the actuality, and its different conceptions in contemporaneous society will be explained, and also, the influence of image in the technical society and its predominance in relation with words will be analyzed. The analyses of what is electronic marketing, a new model of business transactions that is in fast growth should also be done. The virtual market appears inside this context, without obstacles, spreading to the entire globe, with no eyes for cultural differences, bringing uniformity to the world, not just in the way to shop but also on the products available. But not everyone has access to it, being this a big problem presented by the virtual establishment: the digital exclusion. In this work, there will be shown the necessity of development of ways to advance in the virtual technique, ways that show be the result of a critical and reflexive posture of the man, which is rarely seen now a days. This work will be based on comparison of the traditional establishment... (Complete abstract click electronic access below)
21
Balan, Júnior Osvaldo. "O estabelecimento virtual na sociedade técnica : a necessária busca de segurança jurídica nas transações comerciais /." Franca : [s.n.], 2011. http://hdl.handle.net/11449/98930.
Full textAbstract:
Orientador: Jorge David Barrientos-ParraBanca: Rui Décio Martins
Banca: Jorge Luis Mialhe
Resumo: O presente trabalho buscará trazer uma profunda reflexão sobre o avanço técnico na sociedade moderna do instituto denominado estabelecimento virtual, assim como seus reflexos nas mais variadas searas. Buscar-se-á compreender este fenômeno através do estudo da técnica, tudo com base nas obras do pensador Jacques Ellul, que trilhou sobre as mais diversas áreas do conhecimento no século passado, com extremo brilhantismo, podendo, além disso, ser considerado um visionário. Mostrar-se-ão os problemas que o avanço tecnológico vem trazendo, os quais complicam o ser humano em sua vida particular, criando neuroses, fruto da adaptação deste ao mundo moderno. Para tanto e de forma mais analítica estudar-se-ão as características da técnica moderna, as quais permitem entender como se dá o desenvolvimento da técnica. Buscar-se-á compreender também o que vem a ser a informação, a principal técnica da atualidade, e as diferentes concepções sobre a sociedade contemporânea. Além disso, analisar-se-á a influência da imagem na sociedade técnica e sua predominância em relação à palavra. Necessária também se mostrou a análise do que vem a ser o comércio eletrônico, o novo modelo de realizações negociais, que se apresenta em franco crescimento. Assim, o estabelecimento virtual surge dentro deste contexto, não permitindo a criação de obstáculos, se encontrando atualmente em todo o mundo, sem enxergar as diferenças culturais e as menosprezando, trazendo uma uniformidade ao mundo, tanto pela forma de comercializar, como pelos produtos que expõe. Mas não são todas as pessoas do globo que tem acesso a este, sendo este outro grande problema apresentado pelo estabelecimento virtual: a exclusão digital. Por conseguinte, demonstrar-se-á... (Resumo completo, clicar acesso eletrônico abaixo)
Abstract: The present study will try to create a profound reflexion about the technical advance in the modern society of the institute known as virtual establishment, and also its reflexes in a variety of associations. One of the objectives, is to understand this phenomenon thought the study of the technique, all based on the publications of the philosopher Jacques Ellul, who disserted about the various parts of knowledge in the last century with extreme brilliance,making him a true visionary. The problems brought by technological advances will be shown, these can complicated one's private life, generating neurosis, a product of its adaptation to the modern world. To do so in an analytical form, the characteristics of the modern technique will be studied, permitting tounderstand the development of the technique. The meaning of information, the principal technique used in the actuality, and its different conceptions in contemporaneous society will be explained, and also, the influence of image in the technical society and its predominance in relation with words will be analyzed. The analyses of what is electronic marketing, a new model of business transactions that is in fast growth should also be done. The virtual market appears inside this context, without obstacles, spreading to the entire globe, with no eyes for cultural differences, bringing uniformity to the world, not just in the way to shop but also on the products available. But not everyone has access to it, being this a big problem presented by the virtual establishment: the digital exclusion. In this work, there will be shown the necessity of development of ways to advance in the virtual technique, ways that show be the result of a critical and reflexive posture of the man, which is rarely seen now a days. This work will be based on comparison of the traditional establishment... (Complete abstract click electronic access below)
Mestre
22
Plana, Casado María José. "E-food control: challenges for the UE in the digital era = El control de los @limentos: retos para la UE en la era digital." Doctoral thesis, Universitat de Barcelona, 2018. http://hdl.handle.net/10803/586095.
Full textAbstract:
E-grocery shopping is increasingly popular, but a significant part of the food products available online do not comply with food law requirements. The official control systems designed by Member States on the basis of the harmonized rules of the European Union, are not adapted to the digital reality. Additionally, digital platforms that allow individuals to share and exchange goods and services have brought peer-to-peer trade back to the political arena in the era of the “collaborative economy,” also when it comes to food. However, competent authorities do not know how to supervise this trade. This thesis identifies ten challenges faced by the competent authorities when organizing and performing control activities on e-foods. The Spanish competent authorities, like those of many other Member States, do not know how to overcome these challenges. Building on a comparative study of the legal framework of Spain, Germany and the United Kingdom, I evaluate the strategy that these last two Member States have adopted on e-food control. The objective of the regulatory and policy comparison is to identify good practices applicable to the rest of Europe, including Spain. The legislation is different in each Member State, and so is the approach to e-food control. Germany has created a centralized unit that monitors e-food offers, aiming to improve the overall safety of the digital market. The United Kingdom has focused on clarifying the legal framework that applies to controls online, and on providing competent authorities with tools to ensure that food establishments and active operators in the digital market are included in official controls. The conclusions and proposals of this thesis are based on the analysis of both approaches, and of the coordination and support initiatives that have recently been carried out by the European Commission.El comerç electrònic d'aliments està creixent de manera significativa en el sector dels queviures al detall, però una quantitat important dels productes oferts no compleixen amb els requisits de la legislació alimentària quant a la seva seguretat i qualitat. Els sistemes de control oficial que van dissenyar els Estats Membres respectant les regles bàsiques de legislació de la Unió Europea a principis de segle XXI, no s'adapten a la realitat digital. A més, la popularització de les plataformes digitals ha retornat una importància perduda al comerç entre particulars, que les autoritats no saben com supervisar. Aquesta tesi identifica deu reptes als quals s'enfronten les autoritats competents en l'organització i execució d'activitats de control dels @liments. Les autoritats competents espanyoles, com les de molts altres Estats Membres, no saben com enfrontar-se a ells. Per això es realitza un estudi comparat del marc jurídic d'Espanya, Alemanya i Regne Unit, i s'analitzen els detalls de l'estratègia que aquests dos últims països han adoptat per superar els reptes. L'objectiu és identificar bones pràctiques aplicables a la resta d'Europa. Tot i que la regulació de cada Estat presenta diferències significatives, els obstacles per al control són similars. Tot i això, la forma en la qual Alemanya i Regne Unit s'enfronten als deu reptes és molt diferent. Mentre que Alemanya ha creat una unitat centralitzada que supervisa el mercat digital amb l'objectiu de millorar la seguretat dels @liments, el Regne Unit opta per aclarir el marc jurídic i dotar a les seves autoritats amb eines per normalitzar el control administratiu dels establiments i explotadors actius al mercat digital. D'ambdues experiències, i del paper de coordinació i suport assumit per la Comissió Europea, s'extreuen les conclusions i propostes d'aquesta tesi.
El comercio electrónico de alimentos se está desarrollado significativamente en el sector minorista de comestibles, pero una cantidad importante de los productos ofertados no cumplen con los requisitos de la legislación alimentaria en cuanto a su seguridad y calidad. Los sistemas de control oficial que diseñaron los Estados Miembros respetando las reglas básicas armonizadas de legislación de la Unión Europea a principios de siglo XXI, no se adaptan a la realidad digital. Además, la popularización de las plataformas digitales ha devuelto una importancia perdida al comercio entre particulares, que las autoridades no saben cómo supervisar. Esta tesis identifica diez retos a los que se enfrentan las autoridades competentes en la organización y ejecución de actividades de control de los @limentos. Las autoridades competentes españolas, como las de muchos otros Estados Miembros, no saben cómo enfrentarse a ellos. Por ello, se realiza un estudio comparado del marco jurídico de España, Alemania y Reino Unido, y se analizan los pormenores de la estrategia que estos dos últimos países han adoptado para superar los retos. El objetivo es identificar buenas prácticas aplicables al resto de Europa. A pesar de que la regulación de cada Estado presenta diferencias significativas, los obstáculos para el control son similares. Sin embargo, la forma en la que Alemania y Reino Unido se enfrentan a los diez retos es muy diferente. Mientras que Alemania ha creado una unidad centralizada que supervisa el mercado digital, cuyo objetivo es mejorar la seguridad de los @limentos, el Reino Unido opta por clarificar el marco jurídico y dotar a sus autoridades con herramientas para normalizar el control administrativo de los establecimientos y explotadores activos en el mercado digital. De ambas experiencias, y del papel de coordinación y soporte asumido por la Comisión Europea, se extraen las conclusiones y propuestas de esta tesis.
23
Neto, José Mauro Ramos. "Conhecimento de embarque: natureza e regime jurídico." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/2/2132/tde-18112016-133404/.
Full textAbstract:
Tudo começou em 2006, quando estagiário de um escritório de advocacia de São Paulo. Já havia passado algumas horas debruçado sobre centenas de Conhecimentos de Embarque e recebendo ligações de bancos estrangeiros que solicitavam o endosso daqueles documentos. Eu me questionava: que documento era aquele que exigia tanto cuidado quanto uma nota promissória original? Por que era tão importante para um banco que o endossássemos rapidamente? Eis que me surge um convite de viagem para conhecer um escritório de advocacia por algumas semanas em Londres. A experiência, por ora um tanto empolgante e aventureira para um jovem de 21 anos, possibilitou um contato frutífero com uma matéria muito específica do Direito Comercial: a natureza jurídica do Conhecimento de Embarque, nos países de língua inglesa chamado de Bill of Lading. Em muitos países, como no Brasil, é um tema pouco explorado, porém na Inglaterra, com seu rico passado de potência marítima durante séculos, é tema de bastante relevo e discussão nas altas cortes. Esta experiência e o contato com a matéria me trouxeram a vontade de poder aplicar em nosso país o aprendizado lá adquirido. Assim, uma dúvidasurgia: por que o Brasil, com o imenso território que tem banhado pelo mar, não é desenvolvido o bastante nesse tema? Por que não chegam aos nossos Tribunais as relevantes discussões sobre o Conhecimento de Embarque? Os próximos anos demandarão do Brasil uma grande mudança. A Copa do Mundo de 2014 e os Jogos Olímpicos de 2016 no Rio de Janeiro exigirão do Brasil quantias vultosas de investimento em infraestrutura e transportes. O comércio marítimo entre o Brasil e os demais países aumentará significativamente com estes eventos de ordem global. Até lá, teremos que estar preparados para esta demanda. E como toda exigência econômica demanda uma exigência jurídica, precisamos reformular os nossos conceitos de Direito Comercial e entender melhor a natureza jurídica do Conhecimento de Embarque, documento que ampara juridicamente as transações comerciais marítimas desde os tempos mais remotos. A conjunção do novo contexto econômico brasileiro com o interesse pela matéria relativa ao Conhecimento de Embarque, despertado desde a época de estudante de Direito, impulsionou o propósito deste trabalho, que tem por objetivo estudar a natureza jurídica do Conhecimento de Embarque sob a ótica da legislação pátria. A legislação brasileira é muito incipiente acerca do tema. Em comparação a diversas legislações estrangeiras, ainda engatinhamos sobre o assunto. Dentre as questões que se pretende ver elucidadas, enfatiza-se: (i) a característica contratual do Conhecimento de Embarque; (ii) a natureza de título de crédito do Conhecimento de Embarque e sua evolução para a versão eletrônica; (iii) o caráter de instrumento internacional que deve satisfazer às partes de diferente nacionalidades; (iv) a utilização em operações de financiamento como garantia real durante o percurso em que a mercadoria transita pelo mar; e, até mesmo (v) o caráter tributário que o Conhecimento de Embarque adquiriu em nosso país. Em suma, pretende-se com este trabalho tentar consolidar o conceito jurídico do Conhecimento de Embarque no Brasil, para que esse instrumento deixe de ser pouco discutido em nosso país e adquira a importância que lhe é devida e que há séculos em outros países já lhe é atribuídaIt all began in 2006, when I was a trainee at a Law office in São Paulo. I have already spent hours and hours in front of hundreds of Bills of Lading and receiving calls from foreigner Banks which demanded the endorsement of that document. I used to question myself: What kind of document was that which needed me to be careful as if I was dealing with an original Promissory Note? Why it was so important to a Bank to endorse that document as fast as possible? An invitation to me was made to get to know a law office for some weeks in London. That experience, such exciting and adventurous for a young man of 21 years, made possible a fruitful contact with a very specific theme of Commercial Law: the legal nature of the Conhecimento de Embarque, in the countries of English law known as Bill of Lading. In many countries, such as in Brazil, it is not a theme so much explored, otherwise in England, with its rich history as a maritime power for centuries, it is a very important theme that is also discussed commonly in the High Courts. This experience and contact with this theme made me wonder how could I apply in Brazil the knowledge there acquired. Therefore, a doubt was in my mind: Why Brazil, with its big territory bathed by the sea, is not so developed enough in this subject? Why relevant discussions regarding the Bill of Lading do not arrive in our Courts? The next years will demand from Brazil a big change. The world cup in 2014 and the 2016 Olympic Games in Rio de Janeiro will require from Brazil huge amounts of investments in infra-structure and transportation. The maritime commerce between Brazil and other countries will raise significantly with this two events of global order. Until there, we must get prepared to this challenge. And as all economic requirement demands a law requirement, we need to reshape our concepts of Commercial Law and get to know better the legal nature of the Bill of Lading, the document that legally supports the maritime commercial transactions since the most ancient times. The combination of this new Brazilian economic context and the interest for the theme of the Bill of Lading awakened since when I was a law student boosted the purpose of this work, which aims to study the legal nature of the Bill of Lading in a perspective of Brazilian legislation. Brazil legislation is very weak in this subject. In comparison to other foreigner law, we still crawl about this theme. Among the questions that are intended to be elucidated, it must be highlighted: (i) the contractual characteristic of the Bill of Lading; (ii) the nature of negotiable instrument and its evolution to the electronic version; (iii) the characteristic of international instrument that need to satisfy the parties of different nationality; (iv) the use in financing transaction as a collateral for the route where the goods are being transported by the sea and, also; (v) the tax characteristic that the Bill of Lading acquired in our country. As a conclusion, the purpose of this work is to try to consolidate the legal concept of the Bill of Lading in Brazil, so that this instrument ceases to be little discussed in our country and get the importance that it already has for centuries in other countries.
24
Naicker, Kershnee. "The taxation of e-commerce : an examination of the impact and challenges posed by electronic commerce on the existing tax regime." Thesis, 2003. http://hdl.handle.net/10413/5704.
Full textAbstract:
Rapid advancements in communications technology and the development of the Internet
into a global 'network of networks' are said to be drivers of the 'new economy'. The
access to these networks have stimulated the emergence of 'cyber business' and
'electronic commerce'. In the world of cyberspace, this 'new economy' represents a
channel, rich in information, choices, opportunities, entertainment, knowledge, and
commerce. It has changed the manner in which society works and interacts, whilst
embracing the commercial sphere. The 'net' may be seen as an instantaneously
accessible global shopping mall. Thus, there is a need to understand the problems
associated with this new technology. As e-commerce continues to boom, globalisation
presents new challenges to governments around the world, tax policymakers and
administrators with regard to the application of existing tax norms. Whether or not the
Internet continues to be a driving force behind the economy depends upon the policies,
regulations, and taxes imposed on this new medium. The fact that the existing tax laws
were developed to deal with the trading of physical goods or the provision of services to
clearly identifiable persons, and not with the border less, faceless nature of electronic
commerce, tax authorities must reach an international consensus and clarity on which
taxing jurisdiction may collect taxes, when businesses and individuals are transacting
online. Characterisation of income is important because national and international
income tax rules assign different categories of income to different jurisdictions. The
concept of 'permanent establishment' is based on a physical presence, which may be
more difficult to apply with the modern communication systems. Due to the increasing
rate at which multinationals share central services and business development activities,
the transfer pricing issue is one of determining an appropriate price or value of
transactions undertaken between related parties. These issues need to be examined by,
among others, the OECD. It has yet to reach definite conclusions, but drafts of its
working papers, made pUblic, suggest a chief focus of the GEeD work will be to clarify
transactions in cyberspace.
This thesis critically examines the ability of the existing tax legislation, within the context
of the Income Tax Act 58 of 1962, to the challenges posed by trading on the Internet. An
examination of the impact of tax principles on e-commerce is prefaced by an analysis of
international response to this subject. The basic structure of the Internet, e-commerce
and its functioning is examined. These daunting challenges and the controversial sets of
issues are powerfully documented in this thesis, up to and including the enactment of the
Taxation Laws Amendment Act 30 of 2002, which took effect on 13 December 2002.Thesis (LL.M.)-University of Natal, Pietermaritzburg, 2003.
25
De, Waal Marina. "The strategic implications of electronic trading on the corporate environment." Thesis, 2012. http://hdl.handle.net/10210/5774.
Full textAbstract:
M.Comm.The influence of electronic trading on the corporate environment is researched in this study. Large amounts of money in the form of financial instruments are managed on behalf of clients on a daily basis. With the ever-changing technology, organisations are forced to reconsider their current use of technology to enable them to provide the best service to their clients. Most financial processes have done away with the unnecessary use of paper. Corporate organisations that invest large amounts of money on behalf of clients and do not utilise electronic trading systems, are putting themselves, as well as their clients, at a disadvantage. It must be stressed that although the technical requirements and systems that are necessary for electronic trading are discussed, this study concentrates more on the strategic advantages and management implications electronic trading has on the organisation. This study comes to the conclusion that electronic trading has a significant impact on the business world, and that corporate organisations should seriously consider to convert their processes accordingly, expand it and utilise it to its full potential.
26
Schulze, Suedhoff Ulrich. "The protection of the online consumer through online dispute resolution and other models of redress." Thesis, 2001. http://hdl.handle.net/2429/11857.
Full textAbstract:
Traditional redress mechanisms such as litigation and traditional
alternative dispute resolution generally fail to strengthen consumer confidence
in e-commerce. Rather they may represent an additional source of uncertainty.
In particular litigation fails to offer the certainty the consumer seeks. To date,
neither European nor American courts have found reliable criteria for
determining Internet jurisdiction and have failed to provide consistency in their
decisions. In addition, uncertainty arising from unclear concepts on the
enforcement level and the high volume of disputes with low monetary value
have led to the development of online ADR providers that allow individuals from
across the world to settle disputes. Both online mediation and online arbitration
serve consumers as appropriate instruments to enforce their rights arising out
of online disputes. They are designed for disputes with small monetary value
and are capable of overcoming jurisdictional obstacles. On the enforcement
level, online arbitration based on the New York Convention provides the
consumer with a powerful tool on global level. Online consumer arbitration can
ensure a maximum of enforceability if the consumer arbitration rules of online
ADR providers incorporate the requirements of the New York Convention.
In addition or instead of online ADR, businesses increasingly rely on
other dispute avoidance and dispute settlement instruments in order to promote
consumer confidence. Some of those models employed by e-commerce
companies succeed in promoting trust, while others do so only to a limited
extent. In particular, mandatory credit card chargeback regimes give consumers
an effective and quick means of disputing a transaction with a merchant at
almost no cost. On the other hand, escrow services seem to be less appropriate
for the typical small amount e-commerce transaction mainly since consumers
are generally not willing to pay the added costs for the use of the escrow
service for the average small amount transaction. Trustmark and seal programs
provide the potential to give guidance to the consumer about consumer
protection standards of the online seller before any damage is done and offer
effective and inexpensive certification, monitoring and enforcement procedures.
However, to date trustmark and seal systems have applied these powerful tools
only to a limited extent. A proliferation of trustmark and seal programs make it
hard for consumers to distinguish between differences in the programs and to
assess their quality. Rating and feedback systems provide an immediate and
inexpensive source of information to buyers about sellers and a strong incentive
for good performance to repeat sellers. These systems are prone to abuse and
information gathered through these systems is often unreliable.
In my thesis I argue that traditional litigation no longer provides the most
appropriate means of dispute settlement in the case of small amount crossborder
consumer transactions. Neither do traditional ADR mechanisms provide
the most convenient and efficient method of settling online consumer disputes.
Online ADR and several other models of redress successfully replace traditional
mechanisms since they better meet the challenges of online disputes and live
up to recognised consumer protection principles. I argue that online arbitration
based on international arbitration law such as the New York Convention
presents a particularly viable instrument for the settlement of the average smallamount
online consumer disputes. After having sketched the jurisdictional
hurdles for the resolution of online disputes I analyse whether both online ADR
and other trust-creating models are capable of providing an efficient and fair
redress instrument for the consumer. For this purpose, the practises and
policies of online dispute resolution providers are mirrored in recognised
consumer protection principles and the international legal framework. Likewise
the potential and limits of other trust-creating models are explored under the
question of to what extent they serve the consumer as a viable instrument to
impose her rights. The guiding questions of this evaluation will be if and to what
extent these recently evolved institutions meet - according to their policies and
practises - the challenges set up by the particularities of online consumer
transactions.
27
Budlender, Stephanie. "A descriptive study of the negative impact of e-commerce on the tax base and fiscal revenue collection of value-added tax in South Africa." Thesis, 2003. http://hdl.handle.net/10413/3402.
Full textAbstract:
The aim of this dissertation is to provide a detailed analysis of the impact electronic-commerce (e-commerce) is having upon the tax base and revenue collection of Value-Added Tax (VAT) in South Africa. This dissertation commences with a chapter that sets out the model for the treatment of VAT in an e-commerce environment. Three chapters follow this, recording how South Africa legislates for VAT, how traditional (offline) and e-commerce (online) transactions are conducted. This is followed by a chapter that makes a comparison between online and offline commerce, identifying the differences and difficulties between the two forms. Leading from this comparison is a chapter that makes suggested recommendations to overcome the identified VAT administrative difficulties. The final chapter records how the three parties, namely, governments, commerce and consumers can work together, if the freedom afforded by e-commerce is allowed to continue. The analysis shows that if certain recommendations are implemented, then the negative impact of e-commerce on the tax base and revenue collection of VAT in South Africa can be reduced.Thesis (MBA)-University of Natal, Durban, 2003.
28
Mtuze, Sizwe Lindelo Snail ka. "A comparative review of legislative reform of electronic contract formation in South Africa." Diss., 2015. http://hdl.handle.net/10500/22724.
Full textAbstract:
Electronic contracts in the new technological age and electronic commerce have brought about world-wide legal uncertainty. When compared to the traditional paper-based method of writing and signing, the question has arisen whether contracts concluded by electronic means should be recognised as valid and enforceable agreements in terms of the functional equivalence approach.
This study will examine the law regulating e-commerce from a South African perspective in contrast to international trends and e-commerce law from the perspective of the United States. The research investigates various aspects of contract formation such as time and place, validity of electronic agreements, electronic signatures, attribution of electronic data messages and signatures, automated transaction as well as select aspects of e-jurisdiction from a South African and United States viewpoint.Mercantile Law
LLM
29
Kabwe, Ruddy Kapasula. "Consumption tax collection models in online trade in digital goods." Diss., 2017. http://hdl.handle.net/10500/24950.
Full textAbstract:
Value-Added Tax (VAT) is an indirect tax levied on the supply of goods and services. Governments raise revenue by collecting VAT in order to facilitate the maintenance of basic services for the general population.
Challenges in VAT collection arise from the supply of digital goods to consumers by means of e-commerce transactions. Moreover, VAT collection mechanisms that do not adequately cater for the collection of VAT on the supply of digital goods results in under-taxation and VAT fraud.
The use of an intermediary is a more effective method of collecting VAT on e-commerce transactions since it shifts the compliance burden away from foreign online businesses.
VAT legislation should be amended to cater for the collection of VAT by intermediaries.Mercantile Law
LL. M. (Tax Law)
30
White, Paul. "The regulation of electronic funds transfer in Australia: an integrated multidisciplinary approach." Thesis, 2007. https://vuir.vu.edu.au/1483/.
Full textAbstract:
Electronic Funds Transfer (‘EFT’) as a modern, global consumer payment method continues to expand rapidly by comparison with credit cards and traditional paper-based forms of payment. The core issue addressed in this thesis is a controversial one: the fair allocation of liability between the consumer and financial institution in the event of a disputed or unauthorised EFT transaction. The purpose of this study is considered especially apposite in view of the Australian Securities and Investments Commission’s (‘ASIC’) imminent review of the self-regulating Australian EFT Code of Conduct (‘EFT Code’) and both the increasing incidence of reported unauthorised EFT transactions and in noncompliance by EFT financial institutions with the EFT Code. It is also an important study because of the rapid recent growth in EFT transaction volume and the continued expansion of EFT products and services compared to other payment instruments, which are in a corresponding decline. Moreover, there has been no previous study or review of the current Australian EFT Code, which was revised in 2002. In the EFT payments system, consumers are exposed to risks quite different from those in traditional payments instruments. These include flaws in the various methods employed by financial institutions for the distribution of EFT cards and PINs, problems adducing unequivocal evidence in the event of unauthorised use of the instrument and systemic errors and technical malfunctions in processing EFT transactions. Furthermore, the distinct nature of electronic authentication using an electronic device and secret code makes the general common law principles dealing with handwritten signature authentication in the case of paper instruments (eg, by analogy with a forged cheque) particularly unhelpful. In order to address these controversies, this thesis presents an integrated multi-disciplinary analysis of EFT regulation in Australia in an attempt to identify the efficacy of current EFT regulatory arrangements as well as to appraise the merits of different EFT regulatory options to attain a more optimal and efficient regulatory regime for the future. The adapted multi-disciplines include comparative law method, economic criteria and regulation theory methods, as well as ethical, social and administrative considerations. The two (2) EFT regulations which are the subject of this comparative study are the Australian EFT Code and the US EFT Act. The latter was chosen for comparative purposes as it is a rare example of a formal legislative response to the above core issues and risks, which the EFT system in the USA has in common with Australia. Unlike the US EFT Act, for example, which has a relatively simple and administratively convenient approach to apportioning fault, the self-regulating Australian EFT Code essentially shares the burden of proof between the financial institution and the consumer in most instances. The consequence of the EFT Code’s ambiguous, undefined and multi-layered legal tests and guidelines for determining the allocation of liability to either consumer or financial institution is that it leaves the Australian Banking Industry Ombudsman (‘ABIO’), as the independent and preferred adjudicator of Australian EFT disputes, with the difficult and arbitrary task of hearing contrasting arguments and weighing the inconclusive evidence led by both sides before then seeking to reach a fair and equitable finding on the ‘balance of probabilities’. Indeed, the practical application of the EFT Code is extremely difficult and confusing, as the ABIO regularly observes in its annual reports and is almost always evident in its actual case examples. The task undertaken in this thesis to research and analyse these difficult and complex regulatory issues is both helped and hindered by another important issue: the lack of literature on consumer EFT regulation. Helped, because it represents a unique opportunity to embark upon such a study afresh, and, hindered, because little benefit can be derived from previous studies and hence there are no foundations upon which to build or progress the debate, the research and the analysis. Accordingly, the significant gaps in this area provide a rare occasion to explore these contemporary and contentious issues using multi-disciplinary techniques. As is argued in this thesis, the current regulatory arrangements in Australia are ineffective on several grounds. In particular, in: (i) efficiently settling disputed or unauthorised EFT transactions; (ii) ensuring compliance by financial institutions; and (iii) legal enforcement of its provisions. Ultimately, in consequence of this study, it is concluded that to improve consumer confidence and institutional compliance, as well as to arrest rising fraud and illegality, there is an urgent need for a comprehensive review and reform of EFT regulation in Australia. In order to design and formulate a more efficient or optimal regulatory regime, a more rigorous analysis beyond a straight legal studies approach needs to be undertaken. In this sense, the multi-disciplinary research and analytic approach adapted in this study is an integrated approach with the intention that it will not only drive the debate on an appropriate EFT regulatory framework forward, but ultimately with its 48 findings and 25 specific recommendations, also serve as a workable framework with some actual pragmatic criteria on which to assess different EFT regulatory and policy options.
31
Snail, Sizwe. "A comparative review of legislative reform of electronic contract formation in South Africa." Diss., 2015. http://hdl.handle.net/10500/20161.
Full textAbstract:
Electronic contracts in the new technological age and electronic commerce have brought about world-wide legal uncertainty. When compared to the traditional paper-based method of writing and signing, the question has arisen whether contracts concluded by electronic means should be recognised as valid and enforceable agreements in terms of the functional equivalence approach.
This study will examine the law regulating e-commerce from a South African perspective in contrast to international trends and e-commerce law from the perspective of the United States. The research investigates various aspects of contract formation such as time and place, validity of electronic agreements, electronic signatures, attribution of electronic data messages and signatures, automated transaction as well as select aspects of e-jurisdiction from a South African and United States viewpoint.Mercantile Law
LLM
32
Doussy, Elizabeth. "The taxation of electronic commerce and the implications for current taxation practices in South Africa." Diss., 2001. http://hdl.handle.net/10500/842.
Full textAbstract:
This study analyses the nature and implementation of electronic commerce in order to
identify possible problems for taxation and pinpoint those problems which may be relevant
to South Africa. Solutions suggested by certain countries and institutions are evaluated for
possible implementation in South Africa.
The study suggests that although current taxation legislation in South Africa is apP'icable
to electronic commerce transactions it is not sufficient to cater effectively for this type of
business. The conclusion reached Is that international co-operation is essential in finding
solutions. A number of recommendations are made regarding aspects of South African
taxation legislation which need to be clarified through policy decisions.
Title ofTaxation
M.Comm.
33
Maat, Sandra Mariana. "Cyber crime: a comparative law analysis." Diss., 2004. http://hdl.handle.net/10500/2056.
Full textAbstract:
The Electronic Communications and Transactions Act, 25 of 2002, eradicated various lacunae that previously existed in respect of cyber crimes. Cyber crimes such as inter alia hacking, rogue code, unauthorised modification of data and denial of service attacks have now been criminalised. Specific criminal provisions in relation to spamming, computer-related fraud and extortion have also been included in the Act. It is argued that theft of incorporeal items such as information has already been recognised in our law, but has not been taken to its logical conclusion in our case law. However, there are instances where neither the common law nor our statutory provisions are applicable and where there is still a need for legislative intervention. The Act sufficiently deals with jurisdiction, the admissibility of data messages, the admissibility of electronic signatures and the regulation of cryptography. Cyber inspectors are a new addition to law enforcement.Jurisprudence
L. L. M.
34
Dagada, Rabelani. "Legal and policy aspects to consider when providing information security in the corporate environment." Thesis, 2014. http://hdl.handle.net/10500/18839.
Full textAbstract:
E-commerce is growing rapidly due to the massive usage of the Internet to conduct commercial transactions. This growth has presented both customers and merchants with many advantages. However, one of the challenges in E-commerce is information security. In order to mitigate e-crime, the South African government promulgated laws that contain information security legal aspects that should be integrated into the establishment of information security. Although several authors have written about legal and policy aspects regarding information security in the South African context, it has not yet been explained how these aspects are used in the provision of information security in the South African corporate environment.
This is the premise upon which the study was undertaken. Forty-five South African organisations participated in this research. Data gathering methods included individual interviews, website analysis, and document analysis.
The findings of this study indicate that most organisations in South Africa are not integrating legal aspects into their information security policies. One of the most important outcomes of this study is the proposed Concept Model of Legal Compliance in the Corporate Environment. This Concept Model embodies the contribution of this study and demonstrates how legal requirements can be incorporated into information security endeavours. The fact that the proposed Concept Model is technology-independent and that it can be implemented in a real corporate environment, regardless of the organisation’s governance and management structure, holds great promise for the future of information security in South Africa and abroad.
Furthermore, this thesis has generated a topology for linking legislation to the provision of information security which can be used by any academic or practitioner who intends to implement information security measures in line with the provisions of the law. It is on the basis of this premise that practitioners can, to some extent, construe that the integration of legislation into information security policies can be done in other South African organisations that did not participate in this study. Although this study has yielded theoretical, methodological and practical contributions, there is, in reality, more research work to be done in this area.School of Computing
D. Phil. (Information Systems)
35
Tladi, Sebolawe Erna Mokowadi. "The regulation of unsolicited electronic communications (SPAM) in South Africa : a comparative study." Thesis, 2017. http://hdl.handle.net/10500/25265.
Full textAbstract:
The practice of spamming (sending unsolicited electronic communications) has been dubbed “the scourge of the 21st century” affecting different stakeholders. This practice is also credited for not only disrupting electronic communications but also, it overloads electronic systems and creates unnecessary costs for those affected than the ones responsible for sending such communications. In trying to address this issue nations have implemented anti-spam laws to combat the scourge. South Africa not lagging behind, has put in place anti-spam provisions to deal with the scourge. The anti-spam provisions are scattered in pieces of legislation dealing with diverse issues including: consumer protection; direct marketing; credit laws; and electronic transactions and communications. In addition to these provisions, an Amendment Bill to one of these laws and two Bills covering cybercrimes and cyber-security issues have been published.
In this thesis, a question is asked on whether the current fragmented anti-spam provisions are adequate in protecting consumers. Whether the overlaps between these pieces of legislation are competent to deal with the ever increasing threats on electronic communications at large. Finally, the question as to whether a multi-faceted approach, which includes a Model Law on spam would be a suitable starting point setting out requirements for the sending of unsolicited electronic communications can be sufficient in protecting consumers. And as spam is not only a national but also a global problem, South Africa needs to look at the option of entering into mutual agreements with other countries and organisations in order to combat spam at a global level.Mercantile Law
LL. D.
36
Perlman, Leon Joseph. "Legal and regulatory aspects of mobile financial services." Thesis, 2012. http://hdl.handle.net/10500/13362.
Full textAbstract:
The thesis deals with the emergence of bank and non-bank entities that provide a range of unique
transaction-based payment services broadly called Mobile Financial Services (MFS) to unbanked,
underserved and underbanked persons via mobile phones.
Models of MFS from Mobile Network Operators (MNOs), banks, combinations of MNOs and banks, and
independent Mobile Financial Services Providers are covered. Provision by non-banks of ‘bank-type’
services via mobile phones has been termed ‘transformational banking’ versus the ‘additive banking’
services from banks. All involve the concept of ‘branchless banking’ whereby ‘cash-in/cash out’ services
are provided through ‘agents.’
Funds for MFS payments may available through a Stored Value Product (SVP), particularly through a
Stored Value Account SVP variant offered by MNOs where value is stored as a redeemable fiat- or mobile
‘airtime’-based Store of Value.
The competitive, legal, technical and regulatory nature of non-bank versus bank MFS models is discussed,
in particular the impact of banking, payments, money laundering, telecommunications, e-commerce and
consumer protection laws. Whether funding mechanisms for SVPs may amount to deposit-taking such that
entities could be engaged in the ‘business of banking’ is discussed. The continued use of ‘deposit’ as the
traditional trigger for the ‘business of banking’ is investigated, alongside whether transaction and paymentcentric
MFS rises to the ‘business of banking.’
An extensive evaluation of ‘money’ based on the Orthodox and Claim School economic theories is
undertaken in relation to SVPs used in MFS, their legal associations and import, and whether they may be
deemed ‘money’ in law.
Consumer protection for MFS and payments generally through current statute, contract, and payment law
and common law condictiones are found to be wanting. Possible regulatory arbitrage in relation to MFS in
South African law is discussed.
The legal and regulatory regimes in the European Union, Kenya and the United States of America are
compared with South Africa. The need for a coordinated payments-specific law that has consumer
protections, enables proportional risk-based licensing of new non-bank providers of MFS, and allows for a
regulator for retail payments is recommended. The use of trust companies and trust accounts is
recommended for protection of user funds.
| viPublic, Constitutional and International Law
LLD
37
Van, Zyl Stephanus Phillipus. "The collection of value added tax on online cross-border trade in digital goods." Thesis, 2013. http://hdl.handle.net/10500/13089.
Full textAbstract:
Technological advances have had a major impact on traditional retail shopping changing it from a physical undertaking to a completely digitised experience where consumers buy digital media online. VAT systems that do not specifically provide for, or which have not been adapted to cope with, technology-driven advances, generally do not provide for the adequate levying and collection of VAT on cross-border digital trade. The South African VAT system is no different. The taxation of e-commerce should not artificially advantage or disadvantage e-commerce over comparable traditional commerce, or unnecessarily hinder the development of e-commerce. This thesis determines whether the South African VAT Act 89 of 1991 in its current form, can be applied adequately to raise and collect VAT on cross-border digital transactions. Where shortcomings in the VAT Act are identified, the harmonised VAT rules of the European Union (EU), together with the Organisation for Economic Cooperation and Development (OECD) proposals on consumption taxes, are analysed and discussed to seek possible solutions and make recommendations.Mercantile Law
LL.D.
38
Gustafson, Karen Estelle. "Deregulation and the market in public discourse: the AT&T divestiture, the 1996 Telecommunications Act, and the development of a commercial Internet." Thesis, 2006. http://hdl.handle.net/2152/3766.
Full text
39
Njotini, Mzukisi Niven. "E-crimes and e-authentication - a legal perspective." Thesis, 2016. http://hdl.handle.net/10500/21720.
Full textAbstract:
E-crimes continue to generate grave challenges to the ICT regulatory agenda. Because e-crimes involve a wrongful appropriation of information online, it is enquired whether information is property which is capable of being stolen. This then requires an investigation to be made of the law of property. The basis for this scrutiny is to establish if information is property for purposes of the law. Following a study of the Roman-Dutch law approach to property, it is argued that the emergence of an information society makes real rights in information possible. This is the position because information is one of the indispensable assets of an information society. Given the fact that information can be the object of property, its position in the law of theft is investigated. This study is followed by an examination of the conventional risks that ICTs generate. For example, a risk exists that ICTs may be used as the object of e-crimes. Furthermore, there is a risk that ICTs may become a tool in order to appropriate information unlawfully. Accordingly, the scale and impact of e-crimes is more than those of the offline crimes, for example theft or fraud.
The severe challenges that ICTs pose to an information society are likely to continue if clarity is not sought regarding: whether ICTs can be regulated or not, if ICTs can be regulated, how should an ICT regulatory framework be structured? A study of the law and regulation for regulatory purposes reveals that ICTs are spheres where regulations apply or should apply. However, better regulations are appropriate in dealing with the dynamics of these technologies. Smart-regulations, meta-regulations or reflexive regulations, self-regulations and co-regulations are concepts that support better regulations. Better regulations enjoin the regulatory industries, for example the state, businesses and computer users to be involved in establishing ICT regulations. These ICT regulations should specifically be in keeping with the existing e-authentication measures. Furthermore, the codes-based theory, the Danger or Artificial Immune Systems (the AIS) theory, the Systems theory and the Good Regulator Theorem ought to inform ICT regulations.
The basis for all this should be to establish a holistic approach to e-authentication. This approach must conform to the Precautionary Approach to E-Authentication or PAEA. PAEA accepts the importance of legal rules in the ICT regulatory agenda. However, it argues that flexible regulations could provide a suitable framework within which ICTs and the ICT risks are controlled. In addition, PAEA submit that a state should not be the single role-player in ICT regulations. Social norms, the market and nature or architecture of the technology to be regulated are also fundamental to the ICT regulatory agenda.Jurisprudence
LL. D.