Van Zyl, Fanie, University of South Africa, South Africa

• Comparative and International Law Journal of Southern Africa Vol. 49 No. 2 (2016) - Articles
  The Classification of the Transfer of Intellectual Property Rights Under a Franchise Agreement for Purposes of Consumption Tax (VAT) : India and South Africa Compared
  Abstract  PDF
• South African Yearbook of International Law Vol. 38 (2013) - Articles
  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
  Abstract  PDF