In this chapter, we reflect on the issues of the traditional scope of VAT and how the VAT deals with the challenges created by the sharing economy, “free” digital services, and crypto-currencies. We consider the issues from the perspective of our own jurisdictions (Australia, South Africa,...

This working paper gives a broad-sweep consideration to the future of VAT in a digital economy, focussing on four broad, interrelated questions: does anything need to be done, and if yes, who should do it, what should be done, and how should it be done? Noting the historical development of the...

E-commerce — the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services in the marketplace — has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing...