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Browsing Research Articles (Taxation) by Subject "OECD International VAT/GST Guidelines"

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Developing place of activity rules for the South African value-added tax : a comparative research approach

Bell, Erich; Schoeman, Anculien; Nienaber, Gerhard (University of New South Wales, 2018)

The globalisation of the world economy has led to a rapid increase in cross-border trade. The jurisdiction having taxing rights to a cross-border supply for Value-Added Tax (VAT) purposes is, however, not always clear. The ...

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