A South African perspective on value-added tax on international mobile telecommunication services
Year of publication: |
October 2015
|
---|---|
Authors: | Schoeman, Anna Herculina Anculien ; Steyn, Theuns ; Homeier, Karl |
Published in: |
Journal of economic and financial sciences. - Johannesburg : University of Johannesburg, ISSN 1995-7076, ZDB-ID 2843939-9. - Vol. 8.2015, 3, p. 861-874
|
Subject: | Place of supply | telecommunication services | value-added tax | international roaming | Melbourne Agreement | cellular phone | double taxation | Umsatzsteuer | Sales tax | Mobilkommunikation | Mobile communications | Südafrika | South Africa | Telekommunikation | Telecommunications | Doppelbesteuerung | Double taxation | Mobiltelefon | Mobile phone | Telekommunikationspolitik | Telecommunications policy | Welt | World |
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