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

640 articles

South Africa: SARS Incorrectly Treating Objections As Invalid

South Africa: SARS Incorrectly Treating Objections As Invalid Last Updated: 13 July 2015 Article by Mmangaliso Nzimande ENSafrica In terms

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S.Africa: Canadian judgment will apply to similar situations in S.Africa

In McNally v. Canada (National Revenue) (2015 FC 767), the taxpayer brought an application to the Federal Court for an

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S.Africa: Davis Tax Committee seeks public input for First Interim Report on Estate Duty

Davis Tax Committee seeks public input for First Interim Report on Estate Duty 13 July 2015 Author: The Davis Tax

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S.Africa: FATCA: Incidences of non-compliance that are subject to a fixed amount penalty

FATCA: Incidences of non-compliance that are subject to a fixed amount penalty SARS has released Notice 597 in Government Gazette

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Mauritius: Automatic Exchange Of Information In Tax Matters: Mauritius Is One Of The First…

Mauritius: Automatic Exchange Of Information In Tax Matters: Mauritius Is One Of The First African Countries To Sign Up Last

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Tanzania: DTAs and Practical Issues and Insights

Double Taxation Agreements with Tanzania: Practical Issues and Insights Jul 10, 2015 ONE of the most immediate and obvious consequences

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Namibia: Transfer Pricing update July 2015

In Namibia, Transfer Pricing Guidance Unclear Even as Auditors Undergo Training What’s New: Namibia is training staff for a transfer

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Mauritius: Impact of FATCA on Mauritius Entities

Impact of FATCA on Mauritius Entities Stephen V. Scali Conyers Dill & Pearman Stephen V. Scali is Head of Mauritius

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S.Africa: Taxation of Interest – The Complex Web

Taxation of Interest in South Africa—The Complex Web The number of provisions contained in the Income Tax Act 1962 (“the

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Botswana Becomes Eighth WTO Member To Approve Trade Facilitation Agreement

Botswana Becomes Eighth WTO Member To Approve Trade Facilitation Agreement (“TFA”) Botswana has ratified the World Trade Organization’s…

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Transfer Pricing: Corporate LiveWire Round Table on TP in 2015

Transfer Pricing 2015 In our Transfer Pricing Roundtable we spoke with nine experts from around the world to discuss the

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USA: “IRS Makes Changes to Offshore Programs; Revisions Ease Burden and Help More Taxpayers…

The new revisions to the US offshore voluntary disclosure program, which we posted on 6/18/14 “IRS Makes Changes to Offshore

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Transfer Pricing – Adv Diploma offered through the Thomas Jefferson School of Law

Dear Applicant, Transfer pricing has become a major problem with international multinationals, particularly in developing countries.…

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Treaty between Mauritius and South Africa enters into force

Treaty between Mauritius and South Africa enters into force On 28 May 2015, the Mauritius – South Africa Income Tax

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Africa: S.Africa and other similar jurisdictions – the AUDIT engagement letter

SURVIVING A TAX AUDIT UNDER THE TAX ADMINISTRATION ACT, 2011 Presented by Prof. Dr. D N ERASMUS Tel: 083 458

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Nigeria: A Landmark TAT decision in a VAT case on imported services

PwC secures a Landmark TAT decision in a VAT case on imported services In brief On 10 June 2015, the

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S.Africa: SARS Issues Binding Private Ruling on Cross Border Interest-Free Loan, Withholding…

South Africa Revenue Service Issues Binding Private Ruling on Cross Border Interest-Free Loan, Withholding Tax on Interest The South African

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Mauritius, South Africa Sign MOU on Dual Residency Status Under DTA

The Mauritian Revenue Authority May 22 signed a memorandum of understanding (MOU) with the South African Revenue Service concerning the

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REGISTER NOW – Webcast #7: Update on BEPS Project

REGISTER NOW! Webcast #7: Update on BEPS Project Date: Monday, 8 June 2015 New time: 5:00PM – 6:00PM CET (Paris

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S.Africa: Exchange of information agreement between South Africa and St. Kitts and Nevis signed

Exchange of information agreement between South Africa and St. Kitts and Nevis signed On 17 April 2015, South Africa and

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S.Africa: A South African tax official explains the approach of the South African Revenue…

SARS Official Sees ‘Backwards’ Analyses Of Intangibles Transactions by Multinationals Development: A South African tax official explains…

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Cook Islands: FATCA’s impact – this paper applies to many other offshore centres

April/May 2015[1] Impact of FATCA on Cook Islands Entities[2] TABLE OF CONTENTS Background The key differences between FATCA and

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USA Supreme Court: Principles applicable in Africa

21 April 2015 US Supreme Court finding. Rodriguez v. United States, No. 13-9972. Police violated the Fourth Amendment when they

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S.Africa: Procedures governing objections and appeals

Procedures governing objections and appeals ENSafrica Dr Beric Croome South Africa April 14 2015 ENSafrica logo A taxpayer who receives

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