VAN ZYL, F. 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, [S. l.], v. 38, p. 187–215, 2013. Disponível em: https://unisapressjournals.co.za/index.php/SAYIL/article/view/8275. Acesso em: 22 jul. 2024.