US TP the pre-trial memorandum in the Coca-cola intangibles case and various articles
Download a copy here: US TP 2018 Coca Cola case petitioner’s pre-trial memorandum To understand the applicable TP principles applicable in the coca-cola case, read
Category: Africa
SARS defective Notice of Appeal DRAFT application – why SARS abandoned the appeal of the Letter of Findings judgment
The defective SARSThe 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... (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...) 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... responsible for the administration and enforcement of tax lawsTax laws form the backbone of any nation’s revenue system, setting the rules that govern how individuals and corporations contribute financially to support government functions. These laws define the types of taxes, the applicable rates, and the regulations regarding payment and compliance. They also outline the rights and obligations of taxpayers, ensuring a balanced and fair approach to funding public... in South Africa.
SARS issues new guide to understatement penalties – a march toward further certainty?
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... issues new guide to understatement penaltiesUnderstatement penalties are financial sanctions imposed by revenue authorities when a taxpayer under-declares or underreports their taxable income, leading to a shortfall in taxes owed. These penalties aim to deter tax evasion, encourage accurate reporting, and maintain the integrity of the tax system. Penalties may vary based on the degree of culpability, ranging from negligence to deliberate intent to mislead.... – a march toward further certainty? Cliffe Dekker Hofmeyr April 6 2018 The Tax AdministrationTax authorities are fundamental
S.Africa: No trade, no deduction: Tax Court issues Section 11(a) judgment
No trade, no deduction: Tax Court issues Section 11(a) judgment Cliffe Dekker Hofmeyr South Africa December 15 2017 On April 20 2017 the Tax Court
Africa tax in Brief
Africa tax in Brief by Celia Becker Africa regulatory and business intelligence | executive cbecker@ENSafrica.com cell: +27 82 886 8744 African Tax AdministrationTax authorities are fundamental
South Africa: Relocating and emigrating from South Africa
Relocating from South Africa? Key steps to undertake in the emigration process ENSafrica South Africa November 22 2017 There are a number of considerations when relocating to
S.Africa: The Davis Tax Committee (the Committee) released a further report on “Tax Administration” on 13 November 2017
Davis Tax Committee report by Hogan Lovells South Africa November 21 2017 The Davis Tax Committee (the Committee) released a further report on “Tax Administration” on 13
Tax Intelligence
I wrote a book on tax risk managementTax risk management is a structured process used by organizations, particularly multinational enterprises (MNEs), to identify, assess, and mitigate potential risks that arise in relation to tax compliance, reporting, and planning. It plays a crucial role in ensuring that a company’s tax obligations are managed in a way that minimizes risk exposure while maximizing efficiency and strategic value. that includes tax and strategy. It is called TAX INTELLIGENCE and is available on Amazon. https://www.amazon.com/Tax-Intelligence-Habitual-Mistakes-Companies/dp/145006874X However,
S.Africa: Constitutional law – Invalidity of legislation for failure to facilitate adequate public involvement in the legislative process
Constitutional law Invalidity of legislation for failure to facilitate adequate public involvement in the legislative process: The Restitution of Land Rights Act 22 of 1994,
S.Africa: SARS attachment powers under TAA should be questioned
EMPLOYEES’ TAX Emolument attaching orders JANUARY 2016 – ISSUE 196 A recent, much publicised decision in the Western Cape High Court declared certain provisions in