Van Zyl, Fanie. 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. https://unisapressjournals.co.za/index.php/SAYIL/article/view/8275.