Category: FP News

Switzerland to exchange financial account information with 33 more countries for tax purposesAugust 15, 2019Davide Anghileri of the University of Lausanne discusses an August 14

Belgium applies “formal interpretation” when doing foreign management and control test On 23 November 2017, the Brussels Court of Appeal has applied a very “formal

NIGERIA: Court rules that imported services are taxable in Nigeria The Court of Appeal in the Lagos Judicial Division, in its decision on 24 June

https://mailchi.mp/904928007711/certificate-in-tax-dispute-resolution-2020 Convenor: Dr Daniel N Erasmus, brings years of practical tax disputeTax Disputes arise when there is a disagreement between taxpayers and tax authorities regarding

Conference: 29 & 30 October 2019Venue: Radisson Blu Hotel SandtonJohannesburg   VIEW LATEST AGENDA   The international tax landscape is constantly changing – are you up to date? To

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

Wingate-Pearse v Commissioner for the South African Revenue ServiceThe South African Revenue ServiceThe South African Revenue Service (SARS) is the official tax authority responsible for the administration and enforcement of tax laws in South Africa. It plays a crucial role in managing the country’s fiscal policy by collecting revenue, administering customs, and ensuring compliance with tax legislation. Established under the South African Revenue Service Act, No. 34 of 1997, SARS functions independently... More (SARSThe South African Revenue Service (SARS) is the official tax authority responsible for the administration and enforcement of tax laws in South Africa. It plays a crucial role in managing the country’s fiscal policy by collecting revenue, administering customs, and ensuring compliance with tax legislation. Established under the South African Revenue Service Act, No. 34 of 1997, SARS functions independently... More) is the official tax authorityTax authorities are fundamental institutions within government frameworks, overseeing tax assessment, collection, and administration. Their operations ensure that tax laws are enforced and public funds are collected efficiently. This article delves into tax authorities' purpose, responsibilities, and structure, offering insights into their essential role in supporting government functions and economic stability. What is a Tax Authority? A tax authority is... More responsible for the administration and enforcement

12 Pages Posted: 19 Dec 2018 Nadja Braun Binder University of Zurich – Faculty of Law Date Written: October 1, 2018 Abstract On January 1, 2017,

Here is the link to the survey: https://www.surveymonkey.com/r/V35HCQS Here are the results: There is more attention being paid to managing tax risksTax Risk refers to

South AfricaDraft Rates and Monetary Amounts and Amendment of Revenue LawsTax laws form the backbone of any nation’s revenue system, setting the rules that govern