VAT in Africa
VAT in Africa (ed. Richard Krever, Pretoria University Law Press, Pretoria), 2008; ISBN: 978-0-9802658-6-6
258 Pages Posted: 2 Apr 2018 Last revised: 8 May 2018
Date Written: January 1, 2008
Abstract
This volume surveys all the issues that must be considered when designing a VAT. These include the how to best apply VAT to cross-border services, real property (immovable property), financial services, public bodies, and gambling and lotteries. Other design issues include the rate structure and registration thresholds. VAT administration issues, including best practice models and the treatment of refunds, are also explored. The issues are brought together in a general survey of VAT design and drafting. Other issues include VAT sharing in federal jurisdictions and a survey of VAT in Francophone Africa.
Suggested Citation: Suggested Citation