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ITC 13238 & ITC 13164 WCTC (8 December 2014) 17 March 2015 Author: Erich Bell (SAIT Technical) Introduction This case considers an application by SARSThe
Category: Regions
S.Africa: TAA Tax Clearance Certificates issued by SARS
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S.Africa: Constitutional Court finds early proclamation of an Act was not rationally related to the purpose for which the power was given
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
S.Africa and Qatar: DTA between Qatar and S.Africa signed
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S.Africa: A summary of the S.African WHT regime
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
S.Africa: CFC rules to stay after latest budget speech
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): Finance Law 2015 (part II) – Corporate income tax
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S.Africa: Deputy Chief Justice Moseneke – It’s legal to expropriate land
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Nigeria: The Rate Of Withholding Tax On Construction And Related Activities Has Been Reduced From 5{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} To 2.5{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}
Nigeria: The Rate Of Withholding Tax On Construction And Related Activities Has Been Reduced From 5{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} To 2.5{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} Last Updated: 25 February 2015 Article by
MIAMI TP CONFERENCE: OBSERVATIONS AT THE TP MINDS TRANSFER PRICING SUMMIT 2015 HELD IN MIAMI ON 24/25 FEBRUARY 2015
MIAMI TP CONFERENCE: OBSERVATIONS AT THE TP MINDS 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