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Search results with tag "International vat"
Mechanisms for the Effective Collection of VAT/GST - OECD
www.oecd.org- The International VAT/GST Guidelines as incorporated in the OECD Council Recommendation on the Application of Value Added Tax/Goods and Services Tax to the International Trade in Services and Intangibles . Intangibles - Intellectual property rights and other intangibles . Simplified registration and collection regime- Simplified registration
INTERPRETATION NOTE 70 (Issue 2) ACT : VALUE-ADDED …
www.sars.gov.za3 of the Note, which deals with international VAT and GST principles, any reference to the acronym “VAT” includes reference to the acronym “GST” which may be used in other countries. as a national tax that embodies the basic features of a value-added tax. 5 This is commonly referred to as a “business” or “enterprise”.