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

640 articles

S. Africa: CAN THE COURTS MAKE USE OF SARS INTERPRETATION NOTES IN INTERPRETING LEGISLATION?

CAN THE COURTS MAKE USE OF SARS INTERPRETATION NOTES IN INTERPRETING LEGISLATION? 25 Jul 2018 by PKF Durban In the

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Various Constitutions and why they are important in tax

SOURCE: of Constitutions of various Countries http://www.wipo.int/wipolex/en/ The above link not only introduces you to various treaties…

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Update on the Tax Dispute Resolution Process – 26 June 2018

This online seminar is presented by Prof. Dr. Daniel N. Erasmus and Schalk Pieterse, both experienced practitioners in this field.

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South Africa: Controlled Foreign Companies (CFC’s)

By ENS Section 9D of the Income Tax Act, 1962 (the “Act”) is aimed at South African residents who directly

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The OECD released two reports containing Guidance for Tax Administrations on the Application of…

The OECD released two reports containing Guidance for Tax Administrations on the Application of the Approach to Hard-to-Value Intangibles,…

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South Africa – Reducing the cost of transfer pricing compliance for MNEs

Many countries have become more focused on combating tax avoidance. As such, transfer pricing compliance has become much more burdensome

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The OECD and the African Tax Administration Forum (ATAF) signed a renewal of their Memorandum…

Today, the OECD and the African Tax Administration Forum (ATAF) signed a renewal of their Memorandum of Understanding (MoU) until

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Supreme Court of Appeal upholds High Court ruling setting aside unlawful rates regime

Recently, the Supreme Court of Appeal (“SCA”) upheld a ruling handed down by the High Court in Pretoria 2 years

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SARS’ new DRAFT Mutual Agreement Procedure

SARS MAP Guide DRAFT 2018 Draft Guide on MAPs CONTENTS Preface…………………………………………………………………………………………………………………ii Glossary…

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Blockchain links to research and understanding more on potential international tax issues

More on blockchain and the cryptocurrency – Ethereum Well to quote Blockgeeks: Every single operation that takes part in Ethereum,

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How blockchain will assist advisors to become more strategic in their advisory roles

Many have observed that technology will free up time for lawyers to engage in more strategic and higher value activities.

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Digital economy and taxation presentation at the IFA Tax Conference in Mauritius

AI Robotics the future taxes – A US perspective-2 Why the OECD investigation direction on the digital economy and taxation

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South Africa – Cryptocurrency – I believe SARS is wrong in part of their analysis

My view – where cryptocurrency is held as a currency to buy goods or services, when its value is released

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Amsterdam – Global Tax Controversy – Workshop for Corporates – 21 June 2018

The brochure: TPA Global Tax Controversy – Workshop for Corporates Some large corporations are in attendance in personalized small…

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Advanced Diploma – Transfer Pricing Curriculum and reading materials

Curriculum – AD Transfer Pricing 2018 vr6 Please note that the tutorial questions and the assignments are embedded in the Curriculum

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Advanced Diploma – International Tax Curriculum and reading materials

Curriculum – New Curriculum vr5 Please note that the tutorial questions and the assignments are embedded in the Curriculum Spreadsheet.…

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ABA International Africa Section – Challenging Risk Perception in Africa – tax is the biggest…

Why is tax one of the biggest business risks in Africa, that interlinks with corruption? Corrupt officials and governments use

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Mauritius IFA moot court judgment on a TP related procedural issue

The facts are set out here: Facts The moot judgment: Disputes Mauritius Legit Expect judgment The supporting documents: TP SARS

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2018 May – Latest tax amendments in Africa

https://www.ensafrica.com/news/Africa-Tax-in-Brief?Id=3034&STitle=Africa#

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Mozambique TP presentation – a review of the dispute resolution process drawing from Africa…

A recording of the lecture (with a Portuguese translator): the introduction for accounting and law students ends at 34 mins, and

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Observatory on the protection of taxpayers’ rights

Observatory on the protection of taxpayers’ rights: The IBFD have just released this report:…

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TPA international tax and TP webinars – attend for free

How Is The International Tax And Transfer Pricing Landscape Evolving In India?Webinar – Thursday, May 3, 2018 | 1:30 PM

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International Tax: When Countries go Rogue – a summary article

VERSION 1 – Summary: Tax Planning International Article on “Taxpayers Going Rogue, summarized article by Cecilia Stassen With multinational…

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International Tax Update May 2018 – Prof Dr Daniel N Erasmus will be in attendance

Trends in International Taxation: An African Perspective Why attend? IBFD’s Africa Tax Symposium is an excellent opportunity to increase

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