VAN ZYL, S.; SCHULZE, W. The Collection of Value Added Tax on Cross-border Digital Trade – Part 2: VAT Collection by Banks. Comparative and International Law Journal of Southern Africa, [S. l.], v. 47, n. 3, p. 316–349, 2014. Disponível em: https://unisapressjournals.co.za/index.php/CILSA/article/view/11002. Acesso em: 22 jul. 2024.