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Browsing Research Articles (Taxation) by Subject "Value-added tax (VAT)"
Now showing items 1-6 of 6
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(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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(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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(Southern African Business Review, 2014)Residential property developers sometimes struggle to dispose of newly built residential premises, because of an oversupply of residential property in the market and decreased sales in recent years. Many developers have ...
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(University of Johannesburg, 2016-04)Effective from 1 June 2014, all foreign businesses supplying digital products such as mobile applications to be used in South Africa are required to register as vendors. This amendment was made to align South Africa with ...
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(Clute Institute for Academic Research, 2013-01)The dawn of the internet age has brought about concepts such as electronic commerce, virtual worlds and digitized products. When consumption tax laws such as value-added tax (VAT) or goods and service tax (GST) were ...
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(Eagle Publishers, 2005-10)This article investigates the interaction between the Value-Added Tax Act (VAT Act) and the Income Tax Act with specific reference to the fringe benefit regarding the acquisition of an asset at less than its actual value. ...
Now showing items 1-6 of 6