Re: Definition of Web Application (related to tax law....)

Not sure about this one, Hendrik.

If I recall correctly the judgements relating to Piggs Peak online casino and the Gambling board elaborated at length where the actual transaction/betting takes place in terms of jurisdiction and licensing (i.e. on the computer in South Africa or on the server in Swaziland or wherever it's licensed) in order to determine if it requires licensing through the gambling board or not (and subsequently would be illegal or not).

I guess for tax purposes the similar principals will apply or at least be considered irrespective of an evolving definition with interchangeable terminology (web versus browser app). The difference will be most likely rather where the controlling entity of the server is located rather than the server.

Robert

> On 21 Jul 2014, at 12:12, "Liam Smit" <[email protected]> wrote:
> 
> Hi Hendrik
> 
> I'm not a lawyer but from a reasonable man standpoint surely this
> would be the same as a mail order company or ordering over the phone.
> 
> I'd think it's more important where the contracting parties are
> located (i.e. in terms of tax jurisdictions) than what method of
> communication they're using to effect the transaction.
> 
> Maybe just a case of more things to find out.
> 
> 
> Regards,
> 
> Liam
> 
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