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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
136 articles found

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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S.Africa: Verifications vs Audits by SARS – is there a difference?

A transcript of a Podcast by Prof. Dr. Daniel N. Erasmus Today I have been asked to talk to you

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US IRS issues first set of GILTI tax regulations

If your entity is owned by a US entity (whole or part) this will affect you and the US holding

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OECD update on country-by-country reporting for multinationals

OECD updated its guidance on country-by-country reporting for multinationals, providing clarifications to assist taxpayers and tax…

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S.Africa: The High Court considers the power of SARS to issue reduced assessments

In Rampersadh and Another v Commissioner of the South African Revenue Service and Others(5493/2017) [2018] ZAKZPHC 36 (27 August 2018), the…

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S.Africa: Far-reaching proposed changes to the taxation of foreign trusts

By ENSafrica The South African Draft Taxation Laws Amendment Bill, 2018 (the “Draft Bill”), which was published by the Minister

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