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<identifier>oai:repository.up.ac.za:2263/10578</identifier><datestamp>2009-12-16T15:02:20Z</datestamp><setSpec>hdl_2263_7552</setSpec><setSpec>PUB</setSpec></header>
<metadata><oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><dc:title>An in-depth study of input tax apportionment methods for value-added tax in South Africa</dc:title><dc:identifier>http://hdl.handle.net/2263/10578</dc:identifier><dc:date>2009-07-01T12:51:05Z</dc:date><dc:date>2009-07-01T12:51:05Z</dc:date><dc:date>2009-06</dc:date><dc:date>2009-07-01T12:51:05Z</dc:date><dc:creator>Smit, H.J.A.</dc:creator><dc:contributor>University of Pretoria. Faculty of Economic and Management Sciences. Dept. of Taxation</dc:contributor><dc:description>Thesis (MCom. (Taxation))--University of Pretoria, 2007.</dc:description><dc:subject>Mini-dissertations (Taxation)</dc:subject><dc:subject>Input of tax apportionment</dc:subject><dc:subject>Value-added tax</dc:subject><dc:subject>Value Added Tax -- South Africa</dc:subject><dc:type>Text</dc:type><dc:rights>University of Pretoria</dc:rights></oai_dc:dc></metadata><about><provenance><originDescription harvestDate="2009-07-02T00:01:18Z"><baseURL>http://upetd.up.ac.za/ETD-db/NDLTD-OAI2/oai.pl</baseURL><identifier>oai:repository.up.ac.za:2263/10578</identifier><datestamp>2009-07-02T00:01:18Z</datestamp><metadataNamespace>http://www.openarchives.org/OAI/2.0/oai_dc/</metadataNamespace></originDescription></provenance></about></record>
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