Browsing Economic and Management Sciences by Subject "Buitelandse verskaffers"
Now showing items 1-2 of 2
-
Alternatives to the enforceability of VAT on imported digital purchases in South Africa
(North-West University (South Africa) , Potchefstroom Campus, 2015)Since the introduction of the Internet and the platform it created for cross-border trade, the effective enforcement and administration of consumption taxes relating to imported digital services has been an international ... -
The VAT implications of e-commerce goods and services imported to South Africa
(2014)This research identified that e-commerce is growing annually and has a significant impact on the South African economy. When the Minister of Finance announced that VAT registration would become compulsory for foreign ...