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Determining the place of supply or the place of use and consumption of imported services for Value-Added Tax purposes: Some lessons for South Africa from the European Union
Authors :
van Zyl, S P
Journal Title :
SA Mercantile Law Journal
Citation :
2013 SA Merc LJ 534
Subject :
The place of supply of imported services in South Africa
:
The place-of-supply rules in respect of the cross-border supply of services in the European Union
:
Examine the utilised-and-consumed principle with specific reference to shortcomings in the VAT Act to levy and collect VAT on imported services
