dc.contributor.author |
Bell, Erich
|
|
dc.contributor.author |
Schoeman, Anculien
|
|
dc.contributor.author |
Nienaber, Gerhard
|
|
dc.date.accessioned |
2019-11-14T07:10:20Z |
|
dc.date.available |
2019-11-14T07:10:20Z |
|
dc.date.issued |
2018 |
|
dc.description.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. |
en_ZA |
dc.description.department |
Taxation |
en_ZA |
dc.description.librarian |
am2019 |
en_ZA |
dc.description.uri |
https://www.business.unsw.edu.au/research/publications/atax-journal |
en_ZA |
dc.identifier.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. |
en_ZA |
dc.identifier.issn |
1448-2398 |
|
dc.identifier.uri |
http://hdl.handle.net/2263/72263 |
|
dc.language.iso |
en |
en_ZA |
dc.publisher |
University of New South Wales |
en_ZA |
dc.rights |
© 2019 UNSW Australia Business School™ |
en_ZA |
dc.subject |
Cross-border supplies |
en_ZA |
dc.subject |
Place of activity |
en_ZA |
dc.subject |
OECD International VAT/GST Guidelines |
en_ZA |
dc.subject |
Value-added tax (VAT) |
en_ZA |
dc.subject |
South African VAT Act |
en_ZA |
dc.title |
Developing place of activity rules for the South African value-added tax : a comparative research approach |
en_ZA |
dc.type |
Article |
en_ZA |