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S.Africa: A field audit outside South Africa – can SARS do this?

A field audit outside South Africa – can SARS do this? ENSafrica Peter Dachs and Bernard Du Plessis South Africa

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S.Africa: SARS Third Party Collection Notices issued against taxpayer creditors and Banks

https://www.youtube.com/watch?v=PS_mqYGSxkk

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Kenya: Tax Appeals Tribunal Bill 2013 – details

Kenya Tax Appeals Tribunal Bill 2013 – details 26 November 2013 Report from our correspondent Catherine Mutava, Nairobi…

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Nigeria: Tax Summaries 25 March 2015

Nigeria: Nigeria Tax Summaries – 25 March 2015 Last Updated: 2 April 2015 Article by Taiwo Oyedele PwC Nigeria Have

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Seychelles: DRAFT Transfer Pricing rules – comments till 15 April 2015

http://www.src.gov.sc/resources/Rulings/2015/Ruling-2015-3.pdf Section 54 of the Business Tax Act 2009 states as follows: 54.(1) The…

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WHAT AMERICA GAINED AND SOUTH AFRICA LOST | The Truth About South Africa

WHAT AMERICA GAINED AND SOUTH AFRICA LOST | The Truth About South Africa.

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S.Africa: TAA – SARS extends the list of reportable arrangements

SARS extends the list of reportable arrangements DLA Cliffe Dekker Hofmeyr Ben Strauss March 20 2015 The Commissioner for the

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About ZimLII | Zimbabwe Legal Information Institute

About ZimLII The Zimbabwe Legal Information Institute (ZimLII) Zimbabwe Legal Information Institute (ZimLII) is an independent…

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Mauritius: Mauritius Issues Guidance on FATCA Implementation

Mauritius Mauritius Issues Guidance on FATCA Implementation March 20 — The Mauritius Revenue Authority (MRA) has issued guidance notes to

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S.Africa: SARS cannot amend its grounds of assessment after the letter of assessment

ITC 13238 & ITC 13164 WCTC (8 December 2014) 17 March 2015 Author: Erich Bell (SAIT Technical) Introduction This case

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S.Africa: TAA Tax Clearance Certificates issued by SARS

South Africa: Tax Clearance Certificates Issued By The South African Revenue Service Last Updated: 11 March 2015 Article by Beric

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S.Africa: Constitutional Court finds early proclamation of an Act was not rationally related to…

IN THE CONSTITUTIONAL COURT OF SOUTH AFRICA President of the Republic of South Africa and Others v South African Dental

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S.Africa and Qatar: DTA between Qatar and S.Africa signed

Report from our correspondent Lutando Mvovo, South Africa Treaty between Qatar and South Africa signed On 6 March 2015, Qatar

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S.Africa: A summary of the S.African WHT regime

South African withholding taxes 24 February 2015 Posted by: Authors: Magda Snyckers and Liesl Visser Authors: Magda Snyckers and Liesl…

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S.Africa: CFC rules to stay after latest budget speech

Controlled foreign company rules Webber Wentzel South Africa February 26 2015 Prior to 2012, certain so-called diversionary transaction…

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Congo (Rep): Finance Law 2015 (part II) – Corporate income tax

Congo (Rep.) Report from Anapaula Trindade Marinho, IBFD Research Associate Finance Law 2015 (part II) – Corporate income tax The

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S.Africa: Deputy Chief Justice Moseneke – It’s legal to expropriate land

Dikgang Moseneke: It’s legal to expropriate land Deputy chief justice Moseneke has noted that ‘willing buyer, willing seller’ is a

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Nigeria: Tax Appeal Tribunal rules on the treatment of capital allowance clawback in a disposal…

Tax Appeal Tribunal rules on the treatment of capital allowance clawback in a disposal of an oil asset February 2015

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Nigeria: The Rate Of Withholding Tax On Construction And Related Activities Has Been Reduced…

Nigeria: The Rate Of Withholding Tax On Construction And Related Activities Has Been Reduced From…

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MIAMI TP CONFERENCE: OBSERVATIONS AT THE TP MINDS TRANSFER PRICING SUMMIT 2015 HELD IN MIAMI ON…

MIAMI TP CONFERENCE: OBSERVATIONS AT THE TP MINDS TRANSFER PRICING SUMMIT 2015 HELD IN MIAMI ON 24/25 FEBRUARY 2015 The

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Kenya: Guidance on Natural Resource Income Withholding Tax

Kenya Issues Guidance on Natural Resource Income Withholding Tax Feb. 25 — The Kenyan Revenue Authority (KRA) Feb. 20 released

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S.Africa: TAA Requests for relevant material: A delicate balance between SARS’ powers and…

Requests for relevant material: A delicate balance between SARS’ powers and taxpayer’s rights Author: Jerome Brink (ENSafrica) The world…

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S.Africa: Deemed loans under transfer pricing seen as a dividend declared on 1 January 2015

Deemed loans under transfer pricing seen as a dividend declared on 1 January 2015 Authors: Okkie Kellerman, Jens Brodbeck and Arnaaz Camay

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S.Africa: A recap of the REIT provisions and the latest amendments thereto

A recap of the REIT provisions and the latest amendments thereto 24 February 2015 Author: Toinette Beckert (ENSafrica) The provisions

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