Constitutional law Invalidity of legislation for failure to facilitate adequate public involvement in the legislative process: The Restitution of Land Rights Act 22 of 1994,
EMPLOYEES’ TAX Emolument attaching orders JANUARY 2016 – ISSUE 196 A recent, much publicised decision in the Western Cape High Court declared certain provisions in
Recent Zimbabwe Court cases Comments provided by TaxMatrix (Pvt) Ltd – http://taxmatrix.co.zw/wp-content/uploads/2016/01/December-2015-MTU.pdf Care International- An employee causes a loss to the entity but loss also aggravated
India and Korea: New memorandum suspends tax collection during MAP India and South Korea have signed a new MoU [memorandum of understanding] tax treatyA Double
Nigeria Report from Emily Muyaa, IBFD Senior Research Associate Budget for 2016 – details Details of the Budget for 2016 (see Nigeria-1, News 22 December
TP Minds – Americas – Feb 22-25, 2016 Miami I am a confirmed speaker and SILVER sponsor at TP Minds Americas 2016, taking place at
Court judgment: Dutch DWT tax to South Africa reduced from 5 to 0{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} under most favourite nation clause. Permanent link: Instance Court Zeeland West Brabant
South Africa: SARSThe South African Revenue Service (SARS) is the official tax authority responsible for the administration and enforcement of tax laws in South Africa. It plays a crucial role in managing the country’s fiscal policy by collecting revenue, administering customs, and ensuring compliance with tax legislation. Established under the South African Revenue Service Act, No. 34 of 1997, SARS functions independently... More Amendments To The TrustA comprehensive look at trusts in international tax law, including definitions, practical examples, key cases, and synonyms. More Income TaxIncome Tax is a direct levy imposed by governments on the income generated by individuals, corporations, and other entities within a specific jurisdiction. It serves as a major source of revenue for governments and funds various public expenditures, such as infrastructure projects, healthcare, education, national security, and welfare programs. The tax is generally calculated as a percentage of the taxable... MoreTax ReturnA Tax Return is a formal statement filed by an individual or entity that details income, expenses, and other pertinent tax information to a tax authority. Its primary purpose is to assess tax liability, determine refunds owed, or highlight outstanding taxes due. Tax returns may include information about earnings, capital gains, allowable deductions, and credits, depending on the tax regulations... More For 2015 Last Updated: 2 December 2015 Article by Jenny Klein ENSafrica During the 2014
South Africa: The Implementation Of BEPSBEPS stands for "Base Erosion and Profit Shifting". BEPS refers to tax avoidance strategies used by multinational enterprises (MNEs) to exploit gaps and mismatches in the international tax system. By shifting profits from high-tax jurisdictions to low- or no-tax locations, MNEs reduce their overall tax burden, even if little to no economic activity occurs in the low-tax jurisdictions. These practices erode... More – How It May All Come Together Last Updated: 2 December 2015 Article by Esther Geldenhuys ENSafrica We are
