The article analyses the decision critically and concludes that the legal requirement of providing advice to the taxpayer's shareholders was insufficient to provide a basis for the foreign services to fall outside the definition of 'imported services'. The article submits that rather, in providing ...
Direct e-commerce poses the greatest challenges for VAT, and that is the primary focus for this article. Supplies sold over the internet are generally considered to be supplies of services for VAT purposes. The definition of so-called 'electronically supplied services' in t...
Hundius (1990) indicates in his definition, that the Tai-Lao manuscript tradition lacks a clear distinction between the writer or author of a manuscript and its copyist. Lao manuscripts usually use the terms phu taem, phu khian, or phu litchana9 for denoting the scribe who would call ...
We are based in Shanghai, China, start from 2014,sell to North America(40.00%),Southeast Asia(10.00%),Africa(10.00%),South America(5.00%),Eastern Europe(5.00%),Oceania(5.00%),Mid East(5.00%),Eastern Asia(5.00%),Western Europe(5.00%),Northern Europe(5.00%),Southern Europe(3.00...
Victim vulnerability and victim complicity : definition within the context of criminologySouth Africa has one of the highest incidences of crime in the world. Media coverage on the causes of crime and especially the possible role that individuals and groups can play in the commitment of a crime,...