S.Africa: SARS cannot amend its grounds of assessment after the letter of assessment
ITC 13238 & ITC 13164 WCTC (8 December 2014) 17 March 2015 Author: Erich Bell (SAIT Technical) Introduction This case considers an application by SARSThe
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... 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
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 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