A Critical Analysis of Tax Avoidance in theSouth African Income Tax Act 58 of 1962, as Amended
Paper by: Jean Chrysostome Kanamugire “Tax avoidance connotes stratagems which are prima facie lawful, i.e. which are lawful unless expressly […]
Paper by: Jean Chrysostome Kanamugire “Tax avoidance connotes stratagems which are prima facie lawful, i.e. which are lawful unless expressly […]
Paper by: Dr Fareed Moosa Public finance is vital for enabling effective governance, maintaining law and order, promoting peace and
Paper by: ENSAfrica Insight into regulatory changes in the following countries: Kenya, Lesotho, Mauritania, Namibia, Nigeria, Rwanda, South Africa, Tanzania,
Africa Regulatory ENSight Read Post »
International tax law principles deal with the allocation to various jurisdictions of taxing rights in respect of the business profits
SOUTH AFRICA – Tax revenues from the digital economy – Peter Dachs (ENSAfrica) Read Post »
A critical analysis of the relevance of the OECD Model article 17 in Double Tax Agreements from a South African
Recently, we have been asked to consider an often overlooked VAT exposure, namely, the potential taxable supplies involved in low
Tax Court of South Africa, Cape Town | CM v CSARS (TAdm 0035/2019) the Applicant sought default judgment against SARS
South Africa – a snapshot of the latest tax developments in South Africa by ENS Read Post »
The decisions of recent Australian case law relating to the general anti-avoidance regime was cause for concern among the Australian
Follow the curriculum – Reading: For a useful comparative tool on TP country-by-country, look at: https://www.lexology.com/navigator# and select the topic “transfer pricing” PWC
TP Lecture week 2.2 – Legal Framework Read Post »
Live tutorial materials: Follow the curriculum – Reading: For a useful comparative tool on TP country-by-country, look at: https://www.lexology.com/navigator# and select the topic
TP Lecture week 2.1 – Legal Framework Read Post »
General background summary reading for a FULL overview of TP, in this order, which should be your ongoing reading during
TP Lecture week 1 – TP Legal Framework Read Post »
Here is a list of the current cases: The first Ghana TP case – TP Ghana JUDGMENT IN TAX APPEAL CASE
TP judgments in Africa – as at Nov 2019 Read Post »