S.Africa: CFC rules to stay after latest budget speech
Controlled foreign company rules Webber Wentzel South Africa February 26 2015 Prior to 2012, certain so-called diversionary transaction rules existed which sought to impute into
Controlled foreign company rules Webber Wentzel South Africa February 26 2015 Prior to 2012, certain so-called diversionary transaction rules existed which sought to impute into
Congo (Rep.) Report from Anapaula Trindade Marinho, IBFD Research Associate Finance Law 2015 (part II) – Corporate income tax The provisions of Finance Law 2015
Dikgang Moseneke: It’s legal to expropriate land Deputy chief justice Moseneke has noted that ‘willing buyer, willing seller’ is a fallacy and isn’t backed by
Tax Appeal Tribunal rules on the treatment of capital allowance clawback in a disposal of an oil asset February 2015 In brief In a recent
Nigeria: The Rate Of Withholding Tax On Construction And Related Activities Has Been Reduced From 5{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} To 2.5{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} Last Updated: 25 February 2015 Article by
MIAMI TP CONFERENCE: OBSERVATIONS AT THE TP MINDS TRANSFER PRICING SUMMIT 2015 HELD IN MIAMI ON 24/25 FEBRUARY 2015 The main theme of the Transfer
Kenya Issues Guidance on Natural Resource Income Withholding Tax Feb. 25 — The Kenyan Revenue Authority (KRA) Feb. 20 released guidance on withholding tax on
Requests for relevant material: A delicate balance between SARS’ powers and taxpayer’s rights Author: Jerome Brink (ENSafrica) The world economy is still in a fragile state and
Deemed loans under transfer pricing seen as a dividend declared on 1 January 2015 Authors: Okkie Kellerman, Jens Brodbeck and Arnaaz Camay (ENSafrica) South African taxpayers who
A recap of the REIT provisions and the latest amendments thereto 24 February 2015 Author: Toinette Beckert (ENSafrica) The provisions in the Income Tax Act