Louw, C (Adv.)2015-08-192015-08-1920152015Sieberts, ZC 2015, The impact of the amendments to the vat act in respect of indirect export transactions by road or rail, LLM Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/49386>A2015http://hdl.handle.net/2263/49386Mini Dissertation (LLM)--University of Pretoria, 2015.en© 2015 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria.UCTDValue added tax act 89 of 1991Law theses SDG-16SDG-16: Peace, justice and strong institutionsLaw theses SDG-10SDG-10: Reduced inequalitiesMini Dissertation