1.
van Zyl S, Schulze W. The Collection of Value Added Tax on Cross-border Digital Trade – Part 2: VAT Collection by Banks. CILSA [Internet]. 2022 Mar. 28 [cited 2025 Nov. 21];47(3):316-49. Available from: https://unisapressjournals.co.za/index.php/CILSA/article/view/11002