Van Zyl, F. (2013). The OECD international VAT/GST Guidelines on Cross-border Trade in Digital Goods - New Developments since the Ottawa Conference (1998) on Restoring Tax Neutrality : Notes and Comments . South African Yearbook of International Law, 38, 187–215. Retrieved from https://unisapressjournals.co.za/index.php/SAYIL/article/view/8275