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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

S.Africa: Important judgment on simulation handed down by Supreme Court of Appeal

Important judgment on simulation handed down by Supreme Court of Appeal On 9 November 2018, the South African Supreme Court

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South Africa’s Revenue Service releases updated guidance on seeking mutual agreement procedure…

South Africa’s Revenue Service releases updated guidance on seeking mutual agreement procedure assistance DLA Piper South Africa’s Revenue…

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US: Medtronic TP case – 8th Circuit Court

TPA tech meeting medtronic case The full appeal case is here: US TP Medtronic case 2018 In this edition: the

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S.Africa: New electronic services regulations: Widening the invisible VAT net

New electronic services regulations: Widening the invisible VAT net Cliffe Dekker Hofmeyr Foreign suppliers of e-services are required to…

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S.Africa – Win for mining industry: High Court rules on calculation of royalties

In the recently decided United Manganese of Kalahari (Proprietary) Limited v Commissioner for the South African Revenue Service,(1) United…

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S.Africa – SARS Share Owners Tax Guide

SARS 2018 Tax Guide for Share Owners Revenue Service issues tax guide for share owners On 5 November 2018, the

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Revenue statistics in Africa – 3rd edition

The third edition of Revenue Statistics in Africa, released today in Paris during the 18th International Economic Forum on Africa,

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South Africa: Country-by-country CBC guide by SARS – creating confusion?

Look at the following Guide on CBC by SARS at page 23: SARS 2018 cbc – How to complete and

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More than one way to skin a cat? High Court considers SARS’ power to issue reduced assessments

by Cliffe Dekker Hofmeyr Introduction Under Section 93 of the Tax Administration Act (28/2011), there are five circumstances under which

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The Tax Ombud’s Report is in and the results are few. Is the office of the Tax Ombud doing its…

The Tax Ombud’s Report is in and the results are few. Is the office of the Tax Ombud doing its

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Impact of China’s investment on the South African tax base

ENSafrica South Africa October 3 2018 The news that China has committed to invest approximately R200-billion in South Africa was greeted

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Tax returns: when does prescription commence to run?

Introduction Section 99 of the Tax Administration Act (28/2011) addresses the limitation periods for issuing assessments. More…

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Transfer pricing disputes to threaten big companies’ profit growth

Transfer pricing disputes to threaten big companies’ profit growth Postgraduate Diploma in Transfer Pricing | Starts 29 Oct 2018 Transfer…

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S.Africa: When does tax avoidance apply

By ENSAfrica Groups of companies often wish to restructure or rationalise their operations. This generally involves a transfer of companies

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Blockchain explained in a 1000 words

https://blog.goodaudience.com/blockchain-explained-in-1000-words-6bb83020b036

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Zimbabwe slaps ‘catastrophic’ tax on electronic transactions

Zimbabwe slaps ‘catastrophic’ tax on electronic transactions Zimbabwe’s newly appointed Finance and Economic Development Minister Mthuli…

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Africa: Internet taxes

The growth in online media platforms has caught a number of African countries off guard. Some, including Kenya, Tanzania, Uganda,

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Canada: TP case – Cameco’s Canada Tax Court Victory Brings Relief for Companies

Canada: Cameco’s Canada Tax Court Victory Brings Relief for Companies • Court rejects government’s arguments of “sham” transactions •…

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Africa: The Rising Tide of Tax Disputes

The Rising Tide of Tax Disputes 02 October 2018 By JJ van der Walt, Candidate Attorney, and Arnaaz Camay, Tax

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GHANA: High Court rules that payment of minimum disputed amount is a prerequisite for filing an…

GHANA: High Court rules that payment of minimum disputed amount is a prerequisite for filing an appeal by Renier van

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S.Africa: Cons Court – when can an official (SARS and others) be held personally liable for…

Black Sash Trust (Freedom Under Law Intervening) v Minister of Social Development and Others (Corruption Watch (NPC) RF and South

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S.Africa: No tax deduction for damages paid for deliberate breach of supply contract

by Cliffe Dekker Homeyr – Ben Strauss and Jerome Brink South African courts have held, on a number of occasions, that taxpayers are

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TP: Audits – Microsoft, J&J Tax Heads Divulge Tax Feud Strategies

Audits Microsoft, J&J Tax Heads Divulge Tax Feud Strategies Snapshot • Johnson & Johnson uses software tool to keep track of

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S.Africa: Mapping out MAP processes – SARS’ new guidelines

On 25 July 2018, the South African Revenue Service (SARS) published its Guide on Mutual Agreement Procedures (Guide) as a

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