Category: South Africa

by Cliffe Dekker Hofmeyr  Introduction Under Section 93 of the Tax AdministrationTax 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.

The Tax Ombud’s Report is in and the results are few. Is the office of the Tax Ombud doing its job? Cliffe Dekker Hofmeyr South

ENSafrica South Africa October 3 2018 The news that China has committed to invest approximately R200-billion in South Africa was greeted with much fanfare throughout the

Introduction Section 99 of the Tax AdministrationTax 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

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... that defines the pricing methods and rules applied to transactions between related entities within a

By ENSAfrica Groups of companies often wish to restructure or rationalise their operations. This generally involves a transfer of companies and/or assets between various entities.

https://blog.goodaudience.com/blockchain-explained-in-1000-words-6bb83020b036  

Zimbabwe slaps ‘catastrophic’ tax on electronic transactions Zimbabwe’s newly appointed Finance and Economic Development Minister Mthuli Ncube has announced a 2 cents per dollar tax

The growth in online media platforms has caught a number of African countries off guard. Some, including Kenya, Tanzania, Uganda, and Zambia, have taken steps

Canada: Cameco’s Canada Tax Court Victory Brings Relief for Companies • Court rejects government’s arguments of “sham” transactions • Lawyers divided on whether ruling harms OECDThe Organisation