n SA Mercantile Law Journal = SA Tydskrif vir Handelsreg - The place-of-supply rules in value-added tax : Commissioner, South African Revenue Service v De Beers Consolidated Mines Ltd : case note
|Article Title||The place-of-supply rules in value-added tax : Commissioner, South African Revenue Service v De Beers Consolidated Mines Ltd : case note|
|© Publisher:||Juta Law Publishing|
|Journal||SA Mercantile Law Journal = SA Tydskrif vir Handelsreg|
|Affiliations||1 University of South Africa|
|Publication Date||Jan 2013|
|Pages||255 - 265|
The Value-Added Tax Act 89 of 1991 (VAT Act) does not provide for specific place-of-supply rules. Where these rules have been incorporated in the Act, they have been expressed in vague general terms (Charles de Wet & Riana du Plessis (2004) 'Taxation (VAT)' in Reinhardt Buys & Francis Cronjé Cyberlaw@SA II: The Law of the Internet in South Africa 2 ed (2004) 279; M Botes 'South African VAT and non-resident business' (2011) 22 International VAT Monitor 396; Gregory Johnston & Sare Pienaar 'Value-Added tax on virtual world transactions: A South African perspective' (2013) 12(1) International Business and Economic Research Journal 71, available at http://journals.cluteonline.com/index.php/IBER/article/view/7513, accessed on 12 April 2013).
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