SARS Verification Audits and Section 11 TAA Notices
SARS verification audits may begin as routine requests for supporting documents, but they can quickly develop into additional or estimated…
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Global tax coverage
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Emerging Transfer Pricing Trends in Africa: Insights from Dr. Daniel Erasmus at the 13th Annual…
In this insightful address at the 13th Annual Africa Transfer Pricing Summit, Dr. Daniel N Erasmus explores the most pressing trends in…
Read more →Mozambique – Mandatory Social Security Pardon of Fines and Reduction of Interests
Decree No. 42/2022, of 17 August, was recently approved, adopting measures to ensure support to employer entities and self-employed…
Read more →A Critical Analysis of Tax Avoidance in theSouth African Income Tax Act 58 of 1962, as Amended
Paper by: Jean Chrysostome Kanamugire “Tax avoidance connotes stratagems which are prima facie lawful, i.e. which are lawful unless…
Read more →Tax Administration Act: Fulfilling human rights through efficient and effective tax…
Paper by: Dr Fareed Moosa Public finance is vital for enabling effective governance, maintaining law and order, promoting peace and
Read more →SOUTH AFRICA – Tax revenues from the digital economy – Peter Dachs (ENSAfrica)
International tax law principles deal with the allocation to various jurisdictions of taxing rights in respect of the business profits
Read more →SOUTH AFRICA – The Taxation of International (non-resident) Sportspersons in South Africa –…
A critical analysis of the relevance of the OECD Model article 17 in Double Tax Agreements from a South African
Read more →South Africa – VAT implications of intra-group finance transactions – by Robert Gad, Megan…
Recently, we have been asked to consider an often overlooked VAT exposure, namely, the potential taxable supplies involved in low
Read more →South Africa – a snapshot of the latest tax developments in South Africa by ENS
Tax Court of South Africa, Cape Town | CM v CSARS (TAdm 0035/2019) the Applicant sought default judgment against SARS
Read more →TP Lecture week 2.2 – Legal Framework
Follow the curriculum – Reading: For a useful comparative tool on TP country-by-country, look at: https://www.lexology.com/navigator# and…
Read more →TP Lecture week 2.1 – Legal Framework
Live tutorial materials: Follow the curriculum – Reading: For a useful comparative tool on TP country-by-country, look at:…
Read more →TP Lecture week 1 – TP Legal Framework
General background summary reading for a FULL overview of TP, in this order, which should be your ongoing reading during
Read more →TP judgments in Africa – as at Nov 2019
Here is a list of the current cases: The first Ghana TP case – TP Ghana JUDGMENT IN TAX APPEAL CASE
Read more →Tax risk management free pdf book
by Dr Daniel N Erasmus PhD EA USTCP Int’l Tax Attorney Tax Risk Management is more relevant than
Read more →Supporting documents to the TP Introduction and Update Seminar
The Continuing Education Questions are at the bottom of this page. Seminar recordings: Lecture 1 –…
Read more →The IFA MAURITIUS 13th ASIA/AFRICA CONFERENCE 2019
POEM Panel notes: http://iitfconnect.com/wp-content/uploads/2019/05/Poem-Panel-IFA-Mauritius-2019.pptx POEM notes:…
Read more →A creature of statute: A decision about the Tax Court’s power to increase understatement…
In the recent judgment of Purlish Holdings (Proprietary) Limited v The Commissioner for the South African Revenue Service (76/18) [2019]
Read more →S.Africa: Your taxpayer rights – Tax Dispute Resolution principles
https://www.linkedin.com/feed/update/urn:li:activity:6511218979674169344/
Read more →SSRN Research Papers download – Tax Planning and other Papers to download
SSRN Research Papers Congratulations Dr Daniel N Erasmus You are currently in the top…
Read more →S.Africa: Win for the employer: Judgment on the Employment Tax Incentive Act
By CDH Cliffe Dekker Hofmeyr – Louis Botha and Louise Kotze In the recent case of ABC (Pty) Ltd v The Commissioner for the
Read more →S.Africa: When must a reportable arrangement be disclosed to SARS?
By Ben Strauss, Cliffe Dekker Hofmeyr Attorneys Under the Tax Administration Act, No 28 of 2011 (TAA) persons who enter
Read more →UN tax committee to update to key transfer pricing manual for developing countries
By Julie Martin, Editor, MNE Tax The next edition of the United Nations Practical Manual on Transfer Pricing for Developing Countries will…
Read more →S.Africa: Revenue Service issues interpretation note on headquarter companies
South Africa Report from our correspondent Lutando Mvovo, South Africa Revenue Service issues interpretation note on headquarter companies…
Read more →S.Africa: New VAT regulations for electronic services effective April 2019
New VAT regulations for electronic services effective April 2019 Baker McKenzie – Stephan Spamer and Seelan Moonsamy South Africa November…
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