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Simple World Map Author: Al MacDonald Editor: Fritz Lekschas License: CC BY-SA 3.0 ID: ISO 3166-1 or "_[a-zA-Z]" if an ISO code is not available
276 articles found
South Africa

S.Africa: Changes to criteria considered by SARS when suspending payment of tax

Changes to criteria considered by SARS when suspending payment of tax DLA Cliffe Dekker Hofmeyr Mareli Treurnicht South Africa January

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South Africa

S.Africa: Confusion regarding interpretation on tax (VAT) issues

Confusion regarding interpretation DLA Cliffe Dekker Hofmeyr Heinrich Louw South Africa January 23 2015 An interesting judgment was handed…

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South Africa

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

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Nigeria

Nigeria: Tax Appeal Tribunal says withholding tax is due on dividends from gas profits –…

Tax Appeal Tribunal says withholding tax is due on dividends from gas profits January 2015 In brief The Tax Appeal Tribunal (TAT)

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South Africa

South Africa: An update on tax avoidance principles in South Africa – January 2015

An update on tax avoidance principles in South Africa – January 2015 By Ernest MaraisB.Comm LLB (University of Stellenbosch, South

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South Africa

South Africa: Fiscal legislation interpretation

Interpretation of fiscal legislation DLA Cliffe Dekker Hofmeyr South Africa January 9 2015 Introduction In Commissioner SARS v Bosch…

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Angola: Tax system

Overview of Angolan Tax System Rogério Fernandes Ferreira, Mónica Respício Gonçalves, Marta Machado de Almeida, José Mègre Pires,…

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Nigeria

Nigeria: FIRS is clamping down on tax defaulters – may seal off premises and arrest principal…

FIRS is clamping down on tax defaulters – may seal off premises and arrest principal officers In brief In the

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South Africa

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

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South Africa

S.Africa: Landmark judgment in Supreme Court of Appeal upholds deferred delivery share scheme

Landmark judgment in Supreme Court of Appeal upholds deferred delivery share scheme Commissioner SARS v Bosch (394/2013) [2014] ZASCA 171…

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South Africa

S.Africa: New money Bills – October 2014

Here are the copies of the following Bills introduced in Parliament:- 1. Taxation Laws Amendment Bill 2. Rates and Monetary

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South Africa

S.Africa: Preservation Orders & Tax

Preservation orders DLA Cliffe Dekker Hofmeyr Heinrich Louw South Africa October 17 2014 Here is the actual judgment: SA Tax Cases

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Botswana: Tax system in a nutshell

Botswana tax system in a nutshell Celia Becker ENSafrica, South Africa Celia Becker is an Africa regulatory and business intelligence

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South Africa

S.Africa: Proposed Changes to Secondary TP Adjustment

Proposed Changes to Secondary Transfer Pricing Adjustment South Africa’s National Treasury and the South African Revenue Service (SARS)…

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Nigeria

Nigeria: Interest On Intercompany Loan Incurred By An Oil Company Is Tax Deductible Subject To…

Nigeria: Interest On Intercompany Loan Incurred By An Oil Company Is Tax Deductible Subject To Transfer Pricing Rules Last Updated:

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South Africa

S.Africa: Electronic assessments by SARS through eFiling? Is this proper notification?

In a DeRebus October 2014 article the author Alan Lewis concludes: “In my opinion, neither the provisions of the Tax

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South Africa

S.Africa: SARS have introduced a new modernised tax return for Trusts

S.Africa: SARS have introduced a new modernised tax return SARS will soon be introducing a new modernised Income Tax Return

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South Africa

S.Africa: Missed the NEW TAA Dispute Resolution seminar – here is the recording

Missed the NEW TAA Dispute Resolution seminar Here is the recorded version: I delivered a 4 hour detailed seminar on

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BRICS: Potential influence in Africa of China beneficial ownership case where preferential…

BRICS: Potential influence in Africa of China beneficial ownership case where preferential dividend rate denied – WITH further explanations…

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South Africa

S.Africa: Customs & Excise reclassification – importance of evidence

http://www.saflii.org/za/cases/ZASCA/2013/145.html Bowman Gilfillan Virusha Subban September 19 2014 The Supreme Court of Appeal recently…

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South Africa

S.Africa: Disposal of foreign equity shares – proceed with caution

Disposal of foreign equity shares – proceed with caution ENSafrica Peter Dachs and Bernard Du Plessis South Africa September 16 2014 In

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Mauritius: Mauritius further enhances its position as an offshore jurisdiction of choice with 4…

Article by Malcolm Moller and Sharmilla Bhima Appleby The Government of the Republic of Mauritius (Government of Mauritius) has ratified…

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OECD: Seven BEPS Actions issued September 16, 2014

COMMENT BY DR. D.N. ERASMUS – This is a summary of an article first published in a Bloomberg BNA Transfer

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South Africa

S.Africa: Proposed changes to secondary transfer pricing adjustment

DLA Cliffe Dekker Hofmeyr Heinrich Louw South Africa September 12 2014 National Treasury and the South African Revenue Service (SARS)

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