Value added tax - place of supply and the taxation of the electronic cross border supplies of services and intangibles
Includes bibliographical references === The primary concern of this dissertation is the reduction of cross-border tax obstacles by improving the VAT rules governing cross border supplies of services and intangibles. These cross-border transactions are on the increase for many countries around the wo...
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| Format: | Dissertation |
| Language: | English |
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University of Cape Town
2016
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| Online Access: | http://hdl.handle.net/11427/16574 |