About ZimLII The Zimbabwe Legal Information Institute (ZimLII) Zimbabwe Legal Information Institute (ZimLII) is an independent not-for-profit TrustA comprehensive look at trustsA comprehensive look at trusts in international tax law, including definitions, practical examples, key cases, and synonyms. More in international tax
Mauritius Mauritius Issues Guidance on FATCA Implementation March 20 — The Mauritius 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... More, collection,
ITC 13238 & ITC 13164 WCTC (8 December 2014) 17 March 2015 Author: Erich Bell (SAIT Technical) Introduction This case considers an application by SARSThe
South Africa: Tax Clearance Certificates Issued By The 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 Last Updated: 11 March 2015 Article by Beric Croome of ENSAfrica The Tax AdministrationTax
IN THE CONSTITUTIONAL COURT OF SOUTH AFRICA President of the Republic of South Africa and Others v South African Dental Association and Another Case CCT
Report from our correspondent Lutando Mvovo, South Africa Treaty between Qatar and South Africa signed On 6 March 2015, Qatar and South Africa signed an
South African withholding taxes 24 February 2015 Posted by: Authors: Magda Snyckers and Liesl Visser Authors: Magda Snyckers and Liesl Visser (ENSafrica) Over the past few years we
Controlled foreign company rules Webber Wentzel South Africa February 26 2015 Prior to 2012, certain so-called diversionary transaction rules existed which sought to impute into
Congo (Rep.) Report from Anapaula Trindade Marinho, IBFD Research Associate Finance Law 2015 (part II) – Corporate income taxCorporate Tax refers to the tax imposed
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
