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Showing 1 to 1 of 1 for “"South African VAT system"”.
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Global trends in value-added tax: the inclusion of passive income in apportionment formulae
… dividends and interest in the Value-Added Tax (VAT) apportionment methods, from a South African VAT perspective. The study aims to determine whether the current approach is distortive for taxpayers and whether it aligns with the VAT guidelines provided by the Organisation for Economic Co …