AFRICA: Sub-Saharan Africa and international arbitration – how does that work?
COMMENT Tax arbitration via new double tax treaties is on the increase. Hence, knowledge of international arbitration is important. Take a look at the following
Category: FP News
S.AFRICA – The first foray by the Supreme Court of Appeal into SARS’ audit duties
Another article about this case is available here – http://taxriskmanagement.com/sca-judgment-on-sars-conduct/ In the case of CSARS v Pretoria East Motors Pty Ltd, (291/12) [2014] ZASCA 91 (12
MM Zambia Limited v. Zambia Revenue Authority
MM Zambia Limited v. Zambia Revenue AuthorityTax authorities are fundamental institutions within government frameworks, overseeing tax assessmentA tax assessment is a formal determination made by a tax authority to calculate the amount of tax an individual or entity owes. It is a comprehensive evaluation based on financial records, declared income, expenses, deductions, and any applicable tax laws or regulations. Tax assessments may arise from routine self-assessments by taxpayers, or they may be conducted by revenue authorities..., collection, and administration. Their operations ensure that tax
Cadbury Schweppes vs UK: EU Ruling on Freedom of Establishment and Tax Avoidance
The Cadbury Schweppes case is a seminal ruling in the context of the European Union’s freedom of establishment and the limitations on Member States'…
Motorola Inc. vs. India (DCIT)
The case revolves around cross-appeals by Motorola, Ericsson, and Nokia against the Income Tax Department of India, challenging the taxability of reve…
S.Africa 2001 – Sars has jumped the gun, says Khoza’s lawyer
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... has jumped the gun, says Khoza’s lawyer SOUTH AFRICA / 26 AUGUST 2001, 2:51PM / The lawyer representing Irvin Khoza, the Orlando Pirates soccer boss, on Sunday