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Browsing Research Articles (Taxation) by Subject "Double taxation"

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A South African perspective on value-added tax on international mobile telecommunication services

Schoeman, Anculien; Homeier, Karl; Steyn, Theunis Lodewikus (University of Johannesburg, 2015-10)

The purpose of the article is to explore the VAT practices of mobile telecommunication service providers in South Africa. First, literature dealing with the general VAT principles in South Africa such as the VAT Act No. ...

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