The Resource South African VAT and non-resident businesses

South African VAT and non-resident businesses

Label
South African VAT and non-resident businesses
Title
South African VAT and non-resident businesses
Creator
Subject
Language
eng
Summary
The South African VAT Act does not contain specific place-of-supply rules, which often leads to uncertainty and disputes as to the question of whether non-resident businesses are liable for payment of VAT in South Africa. However, the absence of specific place-of-supply rules does not mean that there are no special arrangements for cross-border transactions. In this article, the author discusses the taxation of international transactions and the obligation for non-resident businesses to register
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 22 (2011),
http://library.link/vocab/creatorName
Botes, M
Geographic coverage
Africa
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • non-resident
  • cross-border transaction
  • chain transaction
  • VAT registration
Label
South African VAT and non-resident businesses
Instantiates
Publication
Label
South African VAT and non-resident businesses
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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