S.Africa: Recent cases relevant to tax issues – summarised
Public Protector v South African Reserve Bank (CCT107/18) [2019] ZACC 29; 2019 (9) BCLR 1113 (CC) (22 July 2019) The issues were whether: (a) the test
S.Arica updates: Foreign Employment Income Exemption & SARS issues updated list of jurisdictions contemplated in CbC regulations
South Africa Report from our correspondent Lutando Mvovo, South Africa Foreign Employment Income Exemption; Frequently Asked Questions (FAQs) (Issue 2)On 22 October 2019, the South
TP Minds conference in Johannesburg: TP case update by Prof. Dr. Daniel N. Erasmus
Below is a link to the short presentation on the latest Africa TP cases and the experience of Dr. Erasmus arguing tax cases in various
TP judgments in Africa – as at Nov 2019
Here is a list of the current cases: The first Ghana TP case – TP Ghana JUDGMENT IN TAX APPEAL CASE BETWEEN BIERSDORF GH LTD AND
Africa Brief 28 Oct 2019
Africa Doing Business 2020: Two sub-Saharan African countries among most improved in Ease of Doing Business Economies in sub-Saharan Africa continued to improve their business
UN: Practical Manual on Transfer Pricing
As the OECDThe Organisation for Economic Co-operation and DevelopmentThe Organisation for Economic Co-operation and Development (OECD) is an international organisation comprising 38 member countries, established to foster economic growth, trade, and development on a global scale. Founded in 1961, the OECD provides a forum for governments to collaborate, share policy experiences, and develop solutions to common economic challenges. The OECD's core mission is to promote policies that improve... More (OECDThe Organisation for Economic Co-operation and Development (OECD) is an international organisation comprising 38 member countries, established to foster economic growth, trade, and development on a global scale. Founded in 1961, the OECD provides a forum for governments to collaborate, share policy experiences, and develop solutions to common economic challenges. The OECD's core mission is to promote policies that improve... More) is an international organisation comprising 38 member countries, established to foster economic growth, trade, and
Africa tax in brief
22 OCT 2019 ENSafrica – Celia Becker ANGOLA: Treaty with Portugal enters into force On 22 August 2019, the Angola-Portugal Income TaxIncome Tax is a
Combatting Tax Crimes More Effectively in APEC Economies
Tax evasionTax Evasion refers to illegal activities or practices undertaken by individuals or businesses to avoid paying taxes. It involves intentionally misrepresenting or concealing income,
Exchange of information: disputes multiply
Jonathan Schwarz (Temple Tax Chambers; King’s College London)/October 14, 2019 Some four years ago in this blog, I wrote about problems that would start to emerge as exchange
OECD Pillar One and Two explained
The OECDThe Organisation for Economic Co-operation and DevelopmentThe Organisation for Economic Co-operation and Development (OECD) is an international organisation comprising 38 member countries, established to foster economic growth, trade, and development on a global scale. Founded in 1961, the OECD provides a forum for governments to collaborate, share policy experiences, and develop solutions to common economic challenges. The OECD's core mission is to promote policies that improve... More (OECDThe Organisation for Economic Co-operation and Development (OECD) is an international organisation comprising 38 member countries, established to foster economic growth, trade, and development on a global scale. Founded in 1961, the OECD provides a forum for governments to collaborate, share policy experiences, and develop solutions to common economic challenges. The OECD's core mission is to promote policies that improve... More) is an international organisation comprising 38 member countries, established to foster economic growth, trade, and development