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Browsing Research Articles (Taxation) by Subject "Melbourne agreement"
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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. ...