Similar Items: The impact of the 2018 VAT rate increase on the South African tax policy on the zero rating of merit goods
- Is the Value-Added-Tax treatment for educational services still valid?Is zero-rating a better alternative to the current VAT treatment?Are there any other alternative VAT treatments available?
- Fiscal and institutional factors and taxpayer culture as explanations for the 2018 VAT increase in South Africa
- Value-Added Tax (VAT) Implications within the South African environment arising from the classification of cryptocurrencies as financial services under the VAT Act
- VAT on medical supplies in South Africa: A critical analysis of whether the VATCOM's argument to standard rate medical supplies in 1991 still holds true
- The cross border supply of services and the need to harmonise the VAT rules that apply
- A critical evaluation of the enterprise concept and the effect thereof on input tax and its apportionment for VAT purposes
Author: Roeleveld, Jennifer
- Value added tax on electronic services: an explorative study on the current regulations prescribing electronic services and the proposed amendments as at 01 October 2018
- Taxation of Offshore Indirect Transfers (OIT) in developing countries
- Farming and manufacturing: The tax consequences of conducting these activities simultaneously
- International apportionment mechanisms for VAT inputs - Is the turnover basis the best mechanism for all retail industries in South Africa?
- A qualitative and quantitative analysis of the South African tax system, 1995-2005
- Does the South African GAAR criteria of the "misuse or abuse" of a provision included in Section 80A(c)(ii) of the Income Tax Act add any value?