Digitised products: how compliant is South African value‐added tax?
Year of publication: |
2006
|
---|---|
Authors: | de Swardt, R.D. ; Oberholzer, R. |
Published in: |
Meditari Accountancy Research. - Emerald Group Publishing Limited, ISSN 1022-2529, ZDB-ID 2260336-0. - Vol. 14.2006, 1, p. 15-28
|
Publisher: |
Emerald Group Publishing Limited |
Subject: | Consumption tax | E‐commerce | Digitisation | Digitised products | South Africa | OECD | Value‐Added Tax |
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