The necessity to introduce "place of supply" rules from a VAT perspective for telecommunication services in South Africa

The necessity to introduce "place of supply" rules from a VAT perspective for telecommunication services in South Africa

South Africa’s VAT legislation has specific value and time of supply rules. It does not have a specific section for place of supply rules, but this is however incorporated within the various sections of the Act. Still, there is sometimes uncertainty regarding what the place of supply would be, espec...

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Bibliographic Details
Main Author: Buitenweg, Anna Herculina
Other Authors: Homeier, Karl
Published: University of Pretoria 2013
Subjects:
Plek van lewering
Place of supply
Melbourne agreement
Melbourne-ooreenkoms
Suid-Afrikaanse BTW-wetgewing
Value-added tax (VAT)
Belasting op toegevoegde waarde (BTW)
South African VAT legislation
UCTD
Online Access:http://hdl.handle.net/2263/26700
Buitenweg, AH 2012, The necessity to introduce "place of supply" rules from a VAT perspective for telecommunication services in South Africa, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/26700 >
http://upetd.up.ac.za/thesis/available/etd-07262013-150632/

Internet

http://hdl.handle.net/2263/26700
Buitenweg, AH 2012, The necessity to introduce "place of supply" rules from a VAT perspective for telecommunication services in South Africa, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/26700 >
http://upetd.up.ac.za/thesis/available/etd-07262013-150632/

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