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Latest tax posts

Commentary, playbooks and updates from the Academy and its faculty.

640 articles

Corporate tax planning developments in South Africa

ENSafrica A company is defined in the Income Tax Act, 58 of 1962 (the Income Tax Act) as including any

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OECD and EU updates on TP related issues

OECD consults on “Pillar Two” global minimum tax proposal November 8, 2019 The OECD Secretariat today released a consultation document

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Revenue Statistics in Africa 2019

The 2019 edition of the tax policy publication Revenue Statistics in Africa…

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Monitoring and enforcing: Determining if MNEs pay their “fair share” of New Zealand tax.

The Inland Revenue document Multinational Enterprises Compliance Focus (2019) focuses on the base erosion and profit shifting (BEPS)…

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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…

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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:…

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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

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OECD secretariat invites public input on the Global Anti-Base Erosion (GloBE) Proposal under…

In May 2019, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) agreed a Programme of Work for Addressing the Tax Challenges of…

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BEPS requirements on CbC Reporting – Background reading

Please see the following document as background reading:…

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Recent TP Cases

TP Judgments in Africa The first Ghana TP case – TP Ghana JUDGMENT IN TAX APPEAL CASE BETWEEN BIERSDORF GH LTD AND THE

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S.Africa: Recent cases relevant to tax issues – summarised

Public Protector v South African Reserve Bank (CCT107/18) [2019] ZACC 29; 2019 (9) BCLR 1113 (CC) (22 July 2019) The issues

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S.Arica updates: Foreign Employment Income Exemption & SARS issues updated list of…

South Africa Report from our correspondent Lutando Mvovo, South Africa Foreign Employment Income Exemption; Frequently Asked Questions…

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TP Minds conference in Johannesburg: TP case update by Prof. Dr. Daniel N. Erasmus

Below is a link to the short presentation on the latest Africa TP cases and the experience of Dr. Erasmus

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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

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Africa Brief 28 Oct 2019

Africa Doing Business 2020: Two sub-Saharan African countries among most improved in Ease of Doing Business Economies in sub-Saharan Africa

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UN: Practical Manual on Transfer Pricing

As the OECD ventures forth in digital transactions and global minimum tax standards, it is always helpful to keep in

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Africa tax in brief

22 OCT 2019 ENSafrica – Celia Becker ANGOLA: Treaty with Portugal enters into force On 22 August 2019, the Angola-Portugal

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Combatting Tax Crimes More Effectively in APEC Economies

Tax evasion and related financial crime threaten the strategic, political, and economic interests of all countries. Recognising the threat…

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Exchange of information: disputes multiply

Jonathan Schwarz (Temple Tax Chambers; King’s College London)/October 14, 2019 Some four years ago in this blog, I wrote about problems that

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OECD Pillar One and Two explained

The OECD has now two proposals in process: Pillar One addresses the digital economy and Pillar Two sets forth a global minimum tax

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OECD Consulting on Digital Tax

The OECD published for stakeholders’ comments a proposal to advance international negotiations to ensure that multinational enterprises…

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NEW book: Transfer Pricing and Value Creation

Recently published:Petruzzi/TavaresTransfer Pricing and Value Creation, Linde-Verlag Dear Colleagues, The Institute for Austrian and…

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Pieterse TRM Erasmus INC win another tax matter against SARS

Pieterse TRM Erasmus Inc won another matter yesterday with SARS conceding defeat after the filing of a Rule 32 court

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UN recommends African States update fiscal laws…and Zambia abandons Sales Tax

Africa Business in Brief – 7 OCT 2019ENSafricaThe United Nations urged all African countries to reform their fiscal laws in

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