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
| dc.contributor.author | van Zyl, S P | |
| dc.date.accessioned | 2022-04-06T09:52:35Z | |
| dc.date.available | 2022-04-06T09:52:35Z | |
| dc.date.issued | 2013 | |
| dc.identifier.citation | 2013 SA Merc LJ 534 | en_US |
| dc.identifier.uri | http://hdl.handle.net/20.500.12144/37448 | |
| dc.publisher | SA Mercantile Law Journal | en_US |
| dc.subject | The place of supply of imported services in South Africa | en_US |
| dc.subject | The place-of-supply rules in respect of the cross-border supply of services in the European Union | en_US |
| dc.subject | Examine the utilised-and-consumed principle with specific reference to shortcomings in the VAT Act to levy and collect VAT on imported services | en_US |
| dc.title | 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 | en_US |
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