Latest tax posts

Byrnes’ Comments on the OECD’s “Unified Approach” to Allocation of Profits of Digital Business

BEPS, DIGITAL SERVICES TAX, DIGITALIZATION, OECD, PERMANENT ESTABLISHMENTS, TRANSFER PRICING William Byrnes (Texas A&M University…

IRS Cryptocurrency guidelines

In 2014, the IRS issued Notice 2014-21, 2014-16 I.R.B. 938 (PDF), explaining that virtual currency is treated as property for Federal

Financial fraud concerns that will impact tax fraud against corporates

There is a growing concern that accounting practices are bordering on rubber-stamping what could be classified as fraudulent activities.…

OECD leading multilateral efforts to address tax challenges from digitalisation of the economy

Today the OECD Secretariat published a proposal to advance international negotiations to ensure large and highly profitable Multinational…

OECD Tax Talks dates and times

Wednesday, 9 October 201914:00 – 15:00 (CEST)With a number of important recent and upcoming developments in the OECD’s

Zimbabwe: High Court annuls intermediated money transfer tax law

Zimbabwe Report from Richard Rukundo, Associate, IBFD High Court annuls intermediated money transfer tax law On 18 September 2019, the

S.Africa: Recent case summaries relevant to tax administrative principles

Karin Steenkamp and others v Edcon Limited, decided by Constitutional Court: This was a labour law matter where the Labour

Taxation of Space: the final frontier*

Jonathan Schwarz (Temple Tax Chambers; King’s College London)/September 27, 2019 While earthlings are grappling with taxation in a…

Some observations on Starbucks, Fiat, and their potential impact on future amendments to the…

Jérôme Monsenego (Stockholm University)/September 28, 2019 The General Court of the European Union has issued two awaited rulings in the…

What can we learn from Starbucks and Fiat

By Slaughter and May The European Court ruled yesterday that the EU Commission had not been able to demonstrate that

S.Africa: Expat Tax – Supreme Court of Appeal hands SARS big win over BMW and their Big 4…

13 September 2019 Jean Du Toit, Senior Attorney at Tax Consulting SA The Supreme Court of Appeal (SCA) delivered a

IFA Congress 8-12 September 2019

The IFA Congress 2019, held 8-12 September in London, brought together leading international tax and transfer pricing experts from around

AI is driving the tax function of the future: proceed with care

https://www.linkedin.com/pulse/ai-driving-tax-function-future-proceed-care-christopher-kong/

Tax Court: When SARS are late what are the condonation principles?

We prepared to argue an application for default judgment against SARS in the Tax Court on 13 September 2019. SARS

Advanced Postgraduate Diploma in Transfer Pricing

Advanced Postgraduate Diploma in Transfer PricingCourse Start Date: 28th October 2019Delivered by Tutored Distance Learning Do you wish to…

Inbound interest bearing loans – Section 31 versus section 23M of the Income Tax Act

ENSafrica – Simon Weber and Mike Benetello “There can be no objection in principle to the deduction of interest on loans in suitable cases.

OECD releases latest dispute resolution statistics at its first Tax Certainty Day

16/09/2019 – The first OECD Tax Certainty Day took place today at OECD headquarters in Paris. As recognised by G20

Broadening the scope of the South African transfer pricing rules

ENSafrica OECD, South Africa September 10 2019 South Africa has transfer pricing legislation which generally applies to cross border…

Australia: Glencore’s ‘big win’ for taxpayers on transfer pricing

September 12, 2019 By Ruth Butter & Stefan Sunde at TP EQuilibrium AustralAsia The Federal Court of Australia on 3 September issued

S.Africa: Offshore Trusts: The basic considerations and recent amendments

ENSafrica South Africa September 10 2019 A new world The world of offshore trusts is now more dynamic than ever. The

The future of AI and Robotics – a must read

TPA Global tax webinars and workshops

South Africa: Fora(ging) for tax relief – a judgment about reviewing a SARS assessment or…

Cliffe Dekker Hofmeyr August 16 2019 In terms of South African tax law, where a taxpayer wishes to object or

International tax news

Switzerland to exchange financial account information with 33 more countries for tax purposesAugust 15, 2019Davide Anghileri of the…