A critical analysis of value-added tax levied in South Africa in respect of non-fungible tokens

Published in: South African Journal of Accounting Research
Volume 40 , issue 3, pages: 257–279

DOI: 10.1080/10291954.2025.2460887

Author(s): Carli SmitStellenbosch University, South Africa, Andrea van der MerweStellenbosch University, South Africa,

Keywords: Electronic services, financial services, goods, imported services, non-fungible token (NFT), value-added tax (VAT),

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