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 ...
by definition, ensure the complete neutrality of VAT. It does however achieve the highest neutrality possible taking into account the need to reconcile that payment and the objective of compensation with the objective of simplification of the rules to which flat-rate farmers are subject,...
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 ...
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,...