Transfer Of A Business As A Going Concern (South Africa)

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Commentary

48 South Africa

The sale of a business as a going concern (TOGC)

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Margin scheme: second-hand goods, works of art, collectors' items and antiques (Malta)

Appendix 3C: VAT zero rate (Belgium)

Margin schemes: second-hand goods, global accounting, and auctioneers (Cyprus)

Simplified invoices (Nepal)

Zambia - VAT registration guide

Transfer of a business as a going concern (Belgium)

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Transfer of a business as a going concern (South Africa)

48 South Africa

Margin scheme: second-hand goods, works of art, collectors' items and antiques (Malta)

Appendix 3C: VAT zero rate (Belgium)

Margin schemes: second-hand goods, global accounting, and auctioneers (Cyprus)

Simplified invoices (Nepal)

Zambia - VAT registration guide

Transfer of a business as a going concern (Belgium)

Canada - VAT submission guide

VAT deregistration (Indonesia)

Tour operators margin scheme (Denmark)

Flat rate scheme for farmers (Luxembourg)

Finland - VAT submission guide

Transfer of a business as a going concern (Saudi Arabia)

'Use and enjoyment' provisions (Germany)

Denmark - VAT submission guide

Greece - VAT registration guide

Turkey - VAT registration guide

Transfer of a business as a going concern (Austria)

Portugal - VAT submission guide

Singapore - VAT registration guide

Kenya - VAT registration guide

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Transfer of a business as a going concern (South Africa)

48 South Africa

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POLICIES

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RESEARCH AND GUIDANCE

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