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 fallacy and isn’t backed by
Category: General
Nigeria: The Rate Of Withholding Tax On Construction And Related Activities Has Been Reduced From 5{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} To 2.5{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}
Nigeria: The Rate Of Withholding Tax On Construction And Related Activities Has Been Reduced From 5{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} To 2.5{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} Last Updated: 25 February 2015 Article by
MIAMI TP CONFERENCE: OBSERVATIONS AT THE TP MINDS TRANSFER PRICING SUMMIT 2015 HELD IN MIAMI ON 24/25 FEBRUARY 2015
MIAMI TP CONFERENCE: OBSERVATIONS AT THE TP MINDS TRANSFER PRICINGTransfer pricing is a fundamental concept in international taxationFOR MORE INSIGHT ON INTERNATIONAL TAXATION, PLEASE READ THIS ARTICLE: Introduction to International Taxation: Key Concepts & Guidelines International Taxation encompasses the framework of laws, principles, and treaties that govern the tax obligations of individuals and entities engaged in economic activities that span multiple jurisdictions. This field addresses how income, profits, and gains are taxed when operations or investments extend... More that defines the pricing methods and rules
Kenya: Guidance on Natural Resource Income Withholding Tax
Kenya Issues Guidance on Natural Resource Income Withholding Tax Feb. 25 — The Kenyan Revenue AuthorityTax authorities are fundamental institutions within government frameworks, overseeing tax
S.Africa: TAA Requests for relevant material: A delicate balance between SARS’ powers and taxpayer’s rights
Requests for relevant material: A delicate balance between SARS’ powers and taxpayer’s rights Author: Jerome Brink (ENSafrica) The world economy is still in a fragile state and
S.Africa: Deemed loans under transfer pricing seen as a dividend declared on 1 January 2015
Deemed loans under transfer pricingTransfer pricing is a fundamental concept in international taxation that defines the pricing methods and rules applied to transactions between related entities within a multinational enterprise (MNE). In the context of tax regulations, it governs how prices for goods, services, or intangibles (such as intellectual property) are set when these items are exchanged between different branches, subsidiaries, or affiliates of... More seen as a dividend declared on 1 January 2015 Authors: Okkie Kellerman, Jens Brodbeck and Arnaaz Camay (ENSafrica) South African taxpayers who
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 in the Income TaxIncome Tax
S.Africa: Imminent changes to transfer pricing documentation requirements in South Africa
Imminent changes to transfer pricingTransfer pricing is a fundamental concept in international taxation that defines the pricing methods and rules applied to transactions between related entities within a multinational enterprise (MNE). In the context of tax regulations, it governs how prices for goods, services, or intangibles (such as intellectual property) are set when these items are exchanged between different branches, subsidiaries, or affiliates of... More documentation requirements in South Africa 24 February 2015 Posted by: Author: Arnaaz Camay of ENS On 17 July 2013 the
S.Africa: Summary of the Davis Tax Committee’s BEPS Sub-committee General Report released December 2014
Summary of the Davis Tax Committee’s BEPSBEPS stands for "Base Erosion and Profit Shifting". BEPS refers to tax avoidance strategies used by multinational enterprises (MNEs) to exploit gaps and mismatches in the international tax system. By shifting profits from high-tax jurisdictions to low- or no-tax locations, MNEs reduce their overall tax burden, even if little to no economic activity occurs in the low-tax jurisdictions. These practices erode... More Sub-committee General Report released December 2014 by Peter Dachs of ENS Introduction This note provides a summary of
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 AdministrationTax authorities are fundamental institutions within