Van Zyl, F., & Visser, C. (2016). The Classification of the Transfer of Intellectual Property Rights Under a Franchise Agreement for Purposes of Consumption Tax (VAT) : India and South Africa Compared. Comparative and International Law Journal of Southern Africa, 49(2), 282–304. Retrieved from https://unisapressjournals.co.za/index.php/CILSA/article/view/8234