Value-added tax on imported electronic services: a critical evaluation of the newly enacted South Africa legislation
Effective from 1 June 2014, all foreign businesses supplying digital products such as mobile applications to be used in South Africa are required to register as vendors. This amendment was made to align South Africa with an international trend of bringing cross-border supplies of electronic services...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
AOSIS
2016-03-01
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| Series: | Journal of Economic and Financial Sciences |
| Subjects: | |
| Online Access: | https://jefjournal.org.za/index.php/jef/article/view/27 |