Category: Regions

By ENSafrica The South African Draft Taxation LawsTax laws form the backbone of any nation’s revenue system, setting the rules that govern how individuals and

Litigation Court Roundup: Updates in Facebook, Eaton and Coca-Cola Tax Cases The IRS, in Facebook Inc.’s latest challenge in the U.S. Tax Court, rejected the

Mukesh Butani (BMR Legal) and Ashrita Prasad Kotha (Jindal Global Law School)/August 22, 2018 India introduced the place of effective management (POEM) in its domestic law in Finance Bill

GDP of the USA – US$ 18.57 trillion              Population – 325.7 million   GDP of Brazil – US$ 1.3 trillion 

Zambia seeks USD22-million in tax on internet calls Zambia expects to raise USD22-million annually in new tax on internet phone calls. The cabinet approved a

SARS publications  interpretation note 4 (issue 5): resident: definition in relation to a natural person – physical presence test section 1(1) of the Income Tax

Australia 2015 Article 9 Chevron Australia Holdings (Pty) Ltd v CoT [2015] FCA 1092 Australia Appeal 2017 Chevron Australia v Comm of Tax [2017 FCAFC

Note by Prof. Dr. Daniel N. Erasmus: We have experience in representing clients at these  inquiries. The SARS powers are extensive. It is very difficult

https://www.pwc.co.za/en/assets/pdf/synopsis/synopsis-july-2018.pdf?utm_medium=email&utm_source=sharpspring&sslid=MzIxMDA2tjA0NDEzAAA&sseid=MzQzMLM0MjGyNAIA&jobid=d183246e-9a44-4062-9d4f-929180993b19 PwC provides a great summary each month of key tax cases in South Africa. This edition deals with these important  judgments: The SARS discretion

NOTE FROM PROF. DR. DANIEL N. ERASMUS: The key part of the article below is the following, which speaks to the situation in South Africa