VAN ZYL, SP. The Collection of Value Added Tax on Cross-border Digital Trade – Part 1: Registration of Foreign Vendors. Comparative and International Law Journal of Southern Africa, [S. l.], v. 47, n. 2, p. 154–186, 2022. Disponível em: https://unisapressjournals.co.za/index.php/CILSA/article/view/10915. Acesso em: 14 dec. 2025.