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Showing 1–2 of 2 articles for “cross border doctrine”

VAT Refunds for Ecozone Enterprises: The Cross Border Doctrine Explained

Supreme Court clarifies when ecozone enterprises can claim VAT refunds and how the Cross Border Doctrine affects input tax claims.

VAT Refund Eligibility for Ecozone Enterprises: The Cross Border Doctrine Explained

Learn how the Supreme Court ruled on VAT refund eligibility for PEZA-registered enterprises under the Cross Border Doctrine in the Toshiba case.