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.
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ENSafrica – Simon Weber and Mike Benetello “There can be no objection in principle to the deduction of interest on loans in suitable cases.
Read more →16/09/2019 – The first OECD Tax Certainty Day took place today at OECD headquarters in Paris. As recognised by G20
Read more →ENSafrica OECD, South Africa September 10 2019 South Africa has transfer pricing legislation which generally applies to cross border…
Read more →September 12, 2019 By Ruth Butter & Stefan Sunde at TP EQuilibrium AustralAsia The Federal Court of Australia on 3 September issued
Read more →ENSafrica South Africa September 10 2019 A new world The world of offshore trusts is now more dynamic than ever. The
Read more →Cliffe Dekker Hofmeyr August 16 2019 In terms of South African tax law, where a taxpayer wishes to object or
Read more →Switzerland to exchange financial account information with 33 more countries for tax purposesAugust 15, 2019Davide Anghileri of the…
Read more →Belgium applies “formal interpretation” when doing foreign management and control test On 23 November 2017, the Brussels Court of Appeal
Read more →NIGERIA: Court rules that imported services are taxable in Nigeria The Court of Appeal in the Lagos Judicial Division, in
Read more →https://mailchi.mp/904928007711/certificate-in-tax-dispute-resolution-2020 Convenor: Dr Daniel N Erasmus, brings years of practical tax…
Read more →Conference: 29 & 30 October 2019Venue: Radisson Blu Hotel SandtonJohannesburg VIEW LATEST AGENDA The international tax landscape is…
Read more →Country Surveys – these require an IBFD subscription Botswana by Jude Amos(Reviewed up to 14 June 2019)Corporate TaxationGeneral…
Read more →Wingate-Pearse v Commissioner for the South African Revenue Service and others [2019] JOL 45120 (GJ) Name of Court: High Court
Read more →12 Pages Posted: 19 Dec 2018 Nadja Braun Binder University of Zurich – Faculty of Law Date Written: October 1, 2018
Read more →Here is the link to the survey: https://www.surveymonkey.com/r/V35HCQS Here are the results: There is more attention being paid to managing
Read more →South AfricaDraft Rates and Monetary Amounts and Amendment of Revenue Laws Bill 2019 issued for public comment; South AfricaDraft Tax
Read more →Based on 200,000 files, Mauritius Leaks exposes a sophisticated system that diverts tax revenue from poor nations back to the
Read more →If you are a space travel fan: WARP travel faster than the speed of light is possible. It would require
Read more →Watch the judgment being delivered here: https://www.enca.com/news/livestream-concourt-delivers-judgment-mkhwebane-vs-reserve-bank
Read more →Lucas de Lima Carvalho (Brazilian Institute for Tax Law (IBDT))/July 16, 2019 /Leave a comment This is the second article of
Read more →The Importance of the Marcopolo Cases for Understanding the Application of the Brazilian Transfer Pricing Rules Francisco Lisboa Moreira…
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