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
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SA Mercantile Law Journal
Abstract
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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
Citation
2013 SA Merc LJ 534