1.
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 . SAYIL [Internet]. 2013 [cited 2024 Jul. 22];38:187-215. Available from: https://unisapressjournals.co.za/index.php/SAYIL/article/view/8275