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Keywords: VAT and digital services
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Journal Articles
International Journal of Law and Management (2021) 63 (2): 239–250.
Published: 14 October 2020
... for the research are in essence comprised of the black letter approach which will analyse the legal provisions relating to VAT in Mauritius. A comparative analysis will also be conducted to find out the corresponding legal provisions relating to VAT on digital services in South Africa. Findings This research...
