The place-of-supply rules in Value-Added Tax: Commissioner, South African Revenue Service v De Beers Consolidated Mines Ltd
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SA Mercantile Law Journal
Abstract
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VAT must be levied and accounted for on the import of services in so far as the services are 'utilised and consumed in the Republic', The place of consumption in respect of intangible services rendered outside the Republic, The meaning of the phrase 'in the making of taxable supplies and in the furtherance of an enterprise'
Citation
2013 SA Merc LJ 255