POPS Rules 2012: Telecommunication Services' Place of Supply Determined by Service Recipient's Location u/r 3.

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....Export of services - place of supply - The position becomes learer in the post July 2012 period during which the POPS Rules 2012 apply. - Provision of telecommunication services does not have a specific rule and so Rule 3 of the POPS Rules, which is the default option, applies. In terms thereof, the place of provision of telecommunication service shall be the location of the recipient of service - HC....