South African income tax implications for income earned in virtual worlds

@article{Pienaar2010SouthAI,
  title={South African income tax implications for income earned in virtual worlds},
  author={S. J. Pienaar and Theunis Lodewikus Steyn},
  journal={Journal of Applied Business Research},
  year={2010},
  volume={26}
}
There has been a significant increase in the number of internet business and e-commerce transactions over the last few years. More recently, the development of virtual worlds on the internet has become an important feature of the business environment. Although some research has been conducted in the United States of America into the tax consequences of income earned in virtual worlds, no such research has been conducted in South Africa. This study adds to the American research by providing a… 

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