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

640 articles

S.Africa: Imminent changes to transfer pricing documentation requirements in South Africa

Imminent changes to transfer pricing documentation requirements in South Africa 24 February 2015 Posted by: Author: Arnaaz Camay of ENS

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S.Africa: Summary of the Davis Tax Committee’s BEPS Sub-committee General Report released…

Summary of the Davis Tax Committee’s BEPS Sub-committee General Report released December 2014 by Peter Dachs of ENS Introduction This

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S.Africa: TAA and Reportable arrangements – significant changes in pipeline

Reportable arrangements – significant changes in the pipeline 27 January 2015 Posted by: Author: Kyle Mandy The Tax Administration

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S.Africa: Understatement penalties: where is the prejudice to SARS?

Understatement penalties: where is the prejudice to SARS? ENSafrica Seelan Moonsamy and Nada Kakaza South Africa February 18 2015 The

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S.Africa: Withholding taxes summary

South African withholding taxes ENSafrica Magda Snyckers and Liesl Visser South Africa February 18 2015 Over the past few years

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S.Africa: Amendment to the definition of “relevant material”

Amendment to the definition of “relevant material” 26 January 2015 Author: Mike Dingley (Mazars) Mike Dingley discusses the amendment to

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S.Africa: Big Brother is watching you

Big brother is watching you! DLA Cliffe Dekker Hofmeyr Lisa Brunton Global, South Africa February 13 2015 Even George Orwell,

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Africa: Various tax related updates

New Developments Nigeria: February 2015 Tax Calendar ß PwC Nigeria In this time of falling government revenue, there is a

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S.Africa: Effect Of Taking Professional Advice On Imposition Of Understatement Penalties And…

South Africa: Effect Of Taking Professional Advice On Imposition Of Understatement Penalties And Interest Last Updated: 10 February 2015…

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S.Africa: Changes to criteria considered by SARS when suspending payment of tax

Changes to criteria considered by SARS when suspending payment of tax DLA Cliffe Dekker Hofmeyr Mareli Treurnicht South Africa January

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S.Africa: Confusion regarding interpretation on tax (VAT) issues

Confusion regarding interpretation DLA Cliffe Dekker Hofmeyr Heinrich Louw South Africa January 23 2015 An interesting judgment was handed…

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S.Africa: Transfer pricing documentation requirements due to change

Transfer pricing documentation requirements due to change Hogan Lovells Michiel Els South Africa January 21 2015 The Davis

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S.Africa: Relationship between a VAT vendor and SARS

Relationship between a VAT vendor and SARS DLA Cliffe Dekker Hofmeyr Heinrich Louw South Africa January 16 2015 The Supreme

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S.Africa: Tax Case – No evidence justifying penalty

No evidence justifying penalty DLA Cliffe Dekker Hofmeyr South Africa January 16 2015 On November 18 2014 the Tax Court

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Nigeria: Tax Appeal Tribunal says withholding tax is due on dividends from gas profits –…

Tax Appeal Tribunal says withholding tax is due on dividends from gas profits January 2015 In brief The Tax Appeal Tribunal (TAT)

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South Africa: An update on tax avoidance principles in South Africa – January 2015

An update on tax avoidance principles in South Africa – January 2015 By Ernest MaraisB.Comm LLB (University of Stellenbosch, South

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South Africa: Fiscal legislation interpretation

Interpretation of fiscal legislation DLA Cliffe Dekker Hofmeyr South Africa January 9 2015 Introduction In Commissioner SARS v Bosch…

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Angola: Tax system

Overview of Angolan Tax System Rogério Fernandes Ferreira, Mónica Respício Gonçalves, Marta Machado de Almeida, José Mègre Pires,…

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Nigeria: Tax Appeal Tribunal applies Court of Appeal decision on recharges by non-resident…

http://zaimages.gmimage3.com/za_members/68731/ftp/Attachments/PwC_Tax_Alert_-_TAT_affirms_CA_ruling-_Weatherford_case(3).pdf?utm_source=PwC&…

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Nigeria: Court of Appeal overturns Federal High Court ruling on recharges by non-resident…

Court of Appeal overturns Federal High Court ruling on recharges by non-resident companies Dear In brief The Court of Appeal

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Nigeria: FIRS is clamping down on tax defaulters – may seal off premises and arrest principal…

FIRS is clamping down on tax defaulters – may seal off premises and arrest principal officers In brief In the

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S.Africa: Professional tax advice vital in mitigation of penalties and interest

Professional tax advice vital in mitigation of penalties and interest DLA Cliffe Dekker Hofmeyr Andrew Lewis South Africa December 5

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S.Africa: Interpretation of fiscal legislation

Interpretation of fiscal legislation DLA Cliffe Dekker Hofmeyr Emil Brincker South Africa November 28 2014 The judgment of the Supreme

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S.Africa: the thin capitalisation provisions of section 23M and further amendments proposed…

the thin capitalisation provisions of section 23M and further amendments proposed thereto by Okkie Kellerman and Esther Geldenhuys In line…

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