{"id":{"repo_id":"pretoria","oai_identifier":"oai:repository.up.ac.za:2263/49386"},"canonical_url":"https://search.dev.ndltd.org/etd/pretoria/oai:repository.up.ac.za:2263/49386","repository":{"repo_id":"pretoria","name":"University of Pretoria","base_url":"https://repository.up.ac.za/server/oai/request"},"display":{"title":"The impact of the amendments to the vat act in respect of indirect export transactions by road or rail","abstract":"Mini Dissertation (LLM)--University of Pretoria, 2015.","abstract_html":"Mini Dissertation (LLM)--University of Pretoria, 2015.","abstract_has_math":false,"creators":[],"institution":"University of Pretoria","degree_name":null,"degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":["Louw, C (Adv.)"],"committee_chairs":[],"committee_members":[],"year":2015,"date_issued":"2015","date_published":"2015","updated_at":"2026-07-24T03:52:32Z","subjects":["UCTD","Value added tax act 89 of 1991"],"languages":["en"],"rights":["© 2015 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria."],"rights_urls":[],"identifier_entries":[{"key":"dc:identifier.other","label":"Dc Identifier Other","values":["A2015"],"render_values":[{"text":"A2015","href":null,"code":true}]}]},"links":{"outbound_url":"http://hdl.handle.net/2263/49386","outbound_label":"Handle","outbound_source":"dc:identifier.uri"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor.advisor","label":"Advisor","values":["Louw, C (Adv.)"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2015-08-19T06:38:16Z"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2015-08-19T06:38:16Z"]},{"key":"dc:date.issued","label":"Date","values":["2015"]},{"key":"dc:publisher","label":"Institution","values":["University of Pretoria"]},{"key":"dc:type","label":"Dc Type","values":["Mini Dissertation"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["UCTD","Value added tax act 89 of 1991"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language.iso","label":"Language (ISO)","values":["en"]},{"key":"dc:rights","label":"Dc Rights","values":["© 2015 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria."]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.other","label":"Dc Identifier Other","values":["A2015"]},{"key":"dc:identifier.uri","label":"Identifier URI","values":["http://hdl.handle.net/2263/49386"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["Mini Dissertation (LLM)--University of Pretoria, 2015."]},{"key":"dc:description.degree","label":"Dc Description Degree","values":["LLM"]},{"key":"dc:title","label":"Title","values":["The impact of the amendments to the vat act in respect of indirect export transactions by road or rail"]}]}],"canonical_facts":{"dc:contributor.advisor":["Louw, C (Adv.)"],"dc:date.accessioned":["2015-08-19T06:38:16Z"],"dc:date.available":["2015-08-19T06:38:16Z"],"dc:date.issued":["2015"],"dc:description":["Mini Dissertation (LLM)--University of Pretoria, 2015."],"dc:description.degree":["LLM"],"dc:identifier.other":["A2015"],"dc:identifier.uri":["http://hdl.handle.net/2263/49386"],"dc:language.iso":["en"],"dc:publisher":["University of Pretoria"],"dc:rights":["© 2015 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria."],"dc:subject":["UCTD","Value added tax act 89 of 1991"],"dc:title":["The impact of the amendments to the vat act in respect of indirect export transactions by road or rail"],"dc:type":["Mini Dissertation"]},"updated_at":"2026-07-24T03:52:32Z"}