van Zyl, SP, University of South Africa, South Africa
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Comparative and International Law Journal of Southern Africa Vol. 47 No. 2 (2014) - Articles
The Collection of Value Added Tax on Cross-border Digital Trade – Part 1: Registration of Foreign Vendors
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Comparative and International Law Journal of Southern Africa Vol. 47 No. 3 (2014) - Articles
The Collection of Value Added Tax on Cross-border Digital Trade – Part 2: VAT Collection by Banks
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Comparative and International Law Journal of Southern Africa Vol. 46 No. 2 (2013) - Articles
The VAT Treatment of Vouchers: a Comparative Study between South Africa and the European Union
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