Browsing by Subject "Person"
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Interpreting the term enterprise for South African value-added tax purposes
(2015)Value-added tax (VAT) was introduced in South Africa in 1991 by the Value-Added Tax Act (89 of 1991) (the VAT Act). The South African VAT system is a destination-based, consumption-type VAT and is levied on goods or services ... -
Some tax implications of traditional knowledge under conventional intellectual property
(North-West University (Potchefstroom Campus), Faculty of Law, 2010)The proposed incorporation of traditional intellectual property into the definition of copyright, trade-marks and designs as defined in the Copyright Act,1 the Trade Marks Act2 and the Designs Act3 may affect the income ...