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

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Authors

Bell, Erich
Schoeman, Anculien
Nienaber, Gerhard

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Volume Title

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University of New South Wales

Abstract

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 South African VAT Act does not contain a standalone place of activity section, which many other countries do have. This could result in cross-border supplies involving South Africa being subject to either double taxation or double non-taxation. A standalone place of activity section was developed by the authors for the South African VAT Act by following a consultative process in terms of which South African VAT experts critiqued and commented on the proposed section, adding value to come up with a final proposed place of activity section for the South African VAT Act.

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Keywords

Cross-border supplies, Place of activity, OECD International VAT/GST Guidelines, Value-added tax (VAT), South African VAT Act

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Citation

Bell, E., Schoeman, A. & Nienaber, G. 2018, 'Developing place of activity rules for the South African value-added tax : a comparative research approach', eJournal of Tax Research, vol. 16, no. 1, pp. 175-200.