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190 articles found

TP Lecture week 9 – TP methods

Follow curriculum – Reading: OECD TPG Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration July 2017 Chapter…

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TP Lecture week 8 – TP methods

Follow curriculum – Reading: OECD TPG Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration July 2017 Chapter…

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TP Lecture week 7 – TP methods

Follow curriculum – Reading: OECD TPG Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration July 2017 Chapter…

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TP Lecture week 6 – Functional analysis

Follow curriculum – Reading: OECD TPG Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration July 2017 Chapter 1:…

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TP Lecture week 5 – ALP and introduction to comparability

Follow curriculum – Reading: OECD TPG Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration July 2017 Chapter 1:…

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TP Lecture week 4 – Legal Framework

Listen to the following intro to TP and TP cases (where short summary of lecture is part of the week’stutorial):

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S.Africa: Davis Tax Committee final reports April 2018

It’s complete: The Davis Tax Committee releases its final reports Cliffe Dekker Hofmeyr South Africa April 13 2018 On 12 April

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S.Africa Tax Court and Appeals: Raising jurisdictional issues

Raising jurisdictional issues Cliffe Dekker Hofmeyr South Africa April 13 2018 Where a taxpayer is dissatisfied with the decision taken by

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US TP the pre-trial memorandum in the Coca-cola intangibles case and various articles

Download a copy here: US TP 2018 Coca Cola case petitioner’s pre-trial memorandum To understand the applicable TP principles applicable

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SARS issues new guide to understatement penalties – a march toward further certainty?

SARS issues new guide to understatement penalties – a march toward further certainty? Cliffe Dekker Hofmeyr April 6 2018 The

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S.Africa: No trade, no deduction: Tax Court issues Section 11(a) judgment

No trade, no deduction: Tax Court issues Section 11(a) judgment Cliffe Dekker Hofmeyr South Africa December 15 2017 On April

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South Africa: Relocating and emigrating from South Africa

Relocating from South Africa? Key steps to undertake in the emigration process ENSafrica South Africa November 22 2017 There are a number

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Tax Intelligence

I wrote a book on tax risk management that includes tax and strategy. It is called TAX INTELLIGENCE and is

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S.Africa: SARS attachment powers under TAA should be questioned

EMPLOYEES’ TAX Emolument attaching orders JANUARY 2016 – ISSUE 196 A recent, much publicised decision in the Western Cape High

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South Africa: The Implementation Of BEPS – How It May All Come Together

South Africa: The Implementation Of BEPS – How It May All Come Together Last Updated: 2 December 2015 Article by

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South Africa: South African Tax Legislation: Proposed Amendments In An International Tax Context

South Africa: South African Tax Legislation: Proposed Amendments In An International Tax Context Article by Lavina Daya, Yani Van Der

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South Africa: Increasing Disconnect Between SARS’ Legislated Powers And Its Internal Policies

South Africa: Increasing Disconnect Between SARS’ Legislated Powers And Its Internal Policies Article by Jerome Brink ENSafrica While the…

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Nigeria: Impacts of the OECD BEPS Project on companies operating in Nigeria

Impacts of the OECD BEPS Project on companies operating in Nigeria October 2015 by PwC, Nigeria In brief On October

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S.Africa: Interpretation of the Tax Administration Act in the context of SARS’ powers to…

Interpretation of the Tax Administration Act in the context of SARS’ powers to recover tax by Caroline Rogers The Tax

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S.Africa: proposed unilateral extension of prescription by SARS

proposed unilateral extension of prescription by SARS by Nicolette Smit, ENS Section 99 of the Tax Administration Act, 28 of

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South Africa: Inland Revenue Updates Guidelines on Valuation of Assets for Capital Gains Tax

South Africa Inland Revenue Updates Guidelines on Valuation of Assets for Capital Gains Tax The South African Inland Revenue Aug.

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S.Africa: South Africa to Reintroduce Pre-2011 CFC Rules

By Edwin Naidu July 31 — Changes proposed by South Africa’s National Treasury would subject controlled foreign companies operating in

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JOINT STATEMENT OF THE COMMISSIONERS GENERAL AND HEADS OF DELEGATION OF SOUTH AFRICA, BOTSWANA,…

JOINT STATEMENT OF THE COMMISSIONERS GENERAL AND HEADS OF DELEGATION OF SOUTH AFRICA, BOTSWANA, LESOTHO, MOZAMBIQUE, NAMIBIA, SWAZILAND AND…

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S.Africa: And neighbouring countries discuss beefing up tax enforcement

SA, neighbouring countries discuss beefing up tax enforcement Pretoria – The South African Revenue Services (SARS) has convened a forum

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