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Latest tax posts

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

640 articles

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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US: Update on current TP cases in the US

Litigation Court Roundup: Updates in Facebook, Eaton and Coca-Cola Tax Cases The IRS, in Facebook Inc.’s latest challenge in the

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Place of Effective Management: Indian Perspective

Mukesh Butani (BMR Legal) and Ashrita Prasad Kotha (Jindal Global Law School)/August 22, 2018 India introduced the place of effective…

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BRICS – GDP and Population compared to the USA

GDP of the USA – US$ 18.57 trillion Population – 325.7 million GDP of

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Zambia seeks USD22-million in tax on internet calls

Zambia seeks USD22-million in tax on internet calls Zambia expects to raise USD22-million annually in new tax on internet phone

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S.Africa: SARS interpretation note 4 (issue 5): resident: definition in relation to a natural…

SARS publications interpretation note 4 (issue 5): resident: definition in relation to a natural person – physical presence test section

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TP cases related to TP online course

Australia 2015 Article 9 Chevron Australia Holdings (Pty) Ltd v CoT [2015] FCA 1092 Australia Appeal 2017 Chevron Australia v

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S.Africa: SARS gets aggressive with tax inquiries

Note by Prof. Dr. Daniel N. Erasmus: We have experience in representing clients at these inquiries. The SARS powers are

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Tax updates Aug 7 in the Africa Tax Journal, incl. the latest July 2018 S.Africa PwC tax case…

https://www.pwc.co.za/en/assets/pdf/synopsis/synopsis-july-2018.pdf?utm_medium=email&utm_source=sharpspring&sslid=MzIxMDA2tjA0NDEzAAA&sseid=…

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Looking at it from a S.African perspective: Transfer pricing review and adjustments in the USA

NOTE FROM PROF. DR. DANIEL N. ERASMUS: The key part of the article below is the following, which speaks to

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Malawi tax collector loses TP case against Eastern Produce

Malawi tax collector loses case against Eastern Produce For a copy of the judgment:…

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Analyzing Value Chains in Business Models Impacted by the Digital Economy

Analyzing Value Chains in Business Models Impacted by the Digital Economy Digitization has given rise to new firms and industries, besides

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Information referred to in a presentation to MNEs

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

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S.Africa: SARS new MAP Guide – Final

http://www.sars.gov.za/AllDocs/OpsDocs/Guides/LAPD-IT-G24{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20-{780f53c297e2c…

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