IBFD country updates

Country Surveys – these require an IBFD subscription Botswana by Jude Amos(Reviewed up to 14 June 2019)Corporate TaxationCorporate Tax refers to the tax imposed by governments on the income or capital of

South Africa: Wingate-Pearse v Commissioner for the South African Revenue Service and others [2019] JOL 45120 (GJ)

Wingate-Pearse v Commissioner for the South African Revenue ServiceThe South African Revenue Service (SARS) is the official tax authority responsible for the administration and enforcement