Oguttu, Annet Wanyana2020-06-112020-06-1120202019Janse van Vuuren, P 2019, Taxation of the Digital Economy : the impact of South Africa’s Value-added Tax provisions on Tax compliance, MCom Taxation Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/74953>A2020http://hdl.handle.net/2263/74953Mini Dissertation (MCom)--University of Pretoria, 2019.No abstracten© 2019 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.UCTDThe electronic services RegulationsValue Added TaxDestination based taxationDigital economyPlace of supplyMini Dissertation