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Paper by: Duncan Bentley This article analyses the impact of digitalisation on the tax administration, with a focus on taxpayer rights and obligations. Tax administrators
Tax Administration Act: Fulfilling human rights through efficient and effective tax administration
Paper by: Dr Fareed Moosa Public finance is vital for enabling effective governance, maintaining law and order, promoting peace and prosperity, facilitating the reconstruction and
S.Africa: Grounds of assessment held to be unreasonable
… the grounds of assessment were unreasonable in two respects, namely the incorrect utilisation of the Net Asset Value (NAV) methodology and the Commissioner’s valuation
A MODEL OF TAXPAYERS’ RIGHTS AS A GUIDE TO BEST PRACTICE IN TAX ADMINISTRATION
Paper by: Duncan Bentley In 2003, Messere, De Kam and Heady identified major trends in taxation and benefits during the second half of the 20th
Transfer Pricing in mining with a focus on Africa by Steef Huibregtse (TP Associates) and others
http://documents.worldbank.org/curated/en/801771485941579048/pdf/112346-REVISED-Dated-Transfer-pricing-in-mining-with-a-focus-on-Africa-a-reference-guide-for-practitioners-Web.pdf PART OF THE PRECIS: The World Bank Group, led by the Energy and Extractives Global Practice, has been at the forefront of offering advice