S.Africa: Tax Case – No evidence justifying penalty
No evidence justifying penalty DLA Cliffe Dekker Hofmeyr South Africa January 16 2015 On November 18 2014 the Tax Court ruled on AB (Pty) Ltd v
Nigeria: Tax Appeal Tribunal says withholding tax is due on dividends from gas profits – January 2015
Tax Appeal Tribunal says withholding tax is due on dividends from gas profits January 2015 In brief The Tax Appeal Tribunal (TAT) has ruled in favour of
South Africa: An update on tax avoidance principles in South Africa – January 2015
An update on tax avoidanceTax avoidance refers to the practice of legally structuring financial activities to minimise tax liabilityTax liability represents the total amount of tax owed by an individual or business to a tax authority, whether local, national, or international. This obligation arises through various forms of income, profits, or transactions subject to taxation laws and regulations. Understanding tax liability is essential for compliance and efficient financial management for corporations and individuals. It influences how businesses structure... More, reducing the amount of tax owed
South Africa: Fiscal legislation interpretation
Interpretation of fiscal legislation DLA Cliffe Dekker Hofmeyr South Africa January 9 2015 Introduction In Commissioner SARSThe South African Revenue ServiceThe 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 (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) is the official tax
Angola: Tax system
Overview of Angolan Tax System Rogério Fernandes Ferreira, Mónica Respício Gonçalves, Marta Machado de Almeida, José Mègre Pires, Francisca de Landerset Gomes RFF & Associados,
Nigeria: Tax Appeal Tribunal applies Court of Appeal decision on recharges by non-resident companies
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Nigeria: Court of Appeal overturns Federal High Court ruling on recharges by non-resident companies
Court of Appeal overturns Federal High Court ruling on recharges by non-resident companies Dear In brief The Court of Appeal (“CA”) on 2 December 2014
Nigeria: FIRS is clamping down on tax defaulters – may seal off premises and arrest principal officers
FIRS is clamping down on tax defaulters – may seal off premises and arrest principal officers In brief In the past few weeks, the FIRS
S.Africa: Professional tax advice vital in mitigation of penalties and interest
Professional tax advice vital in mitigation of penalties and interest DLA Cliffe Dekker Hofmeyr Andrew Lewis South Africa December 5 2014 Judgment was handed down
S.Africa: Interpretation of fiscal legislation
Interpretation of fiscal legislation DLA Cliffe Dekker Hofmeyr Emil Brincker South Africa November 28 2014 The judgment of the Supreme Court of Appeal in Commissioner SARSThe South