Browsing Taxation by Postgraduate "Coetzee, Riaan"

Browsing Taxation by Postgraduate "Coetzee, Riaan"

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  • The vat treatment of financial services linked to credit cards 
    Coetzee, Riaan (University of Pretoria, 2013)
    The treatment of financial services under the VAT has been one of the most contentious VAT issues since the origin of the VAT. Due to theoretical and measurement complexities, most countries opt to exempt financial services ...