Contents

Chapter 1 – Background

Chapter 2  Tax invoice requirements

Chapter 3  Cryptocurrencies

Chapter 4  Apportionment and adjustment

Chapter 5  Domestic legs of the international transport of goods

Chapter 6  Business conferences and staff training

Chapter 7  Managed funds

Chapter 8  Insurance pay-outs to third parties

Chapter 9  Compulsory zero-rating of land

Chapter 10  Technical and remedial issues