So is a foreign pension trust not actually a trust? (South African Tax)
Published by: Regan van Rooy Unpacking the recent SARS ruling on foreign pensions On 22 August 2022, the South African Revenue Service (SARS) published binding
Published by: Regan van Rooy Unpacking the recent SARS ruling on foreign pensions On 22 August 2022, the South African Revenue Service (SARS) published binding
Article originally published by NEWS24 The SA Revenue Service (SARS) is investigating luxury-goods purchases as part of a clampdown on individuals it suspects are deliberately
This article was published by South African Revenue Service and the full article is available at: https://www.sars.gov.za/individuals/what-if-i-do-not-agree/being-audited-or-selected-for-verification/ What is verification? Verification is a face-value verification
The Academy of Tax Law would like to congratulate the head of our academics, Dr Daniel N. Erasmus, and his team for another successful transfer
Article by: Udo Udoma & Belo-Osagie Overview Prior to 2012, there was no comprehensive law regulating transfer pricing in Nigeria. General anti-avoidance rules (GAARs) were
Article by: Dr Daniel N Erasmus (Pieterse TRM Erasmus Tax Attorneys) SARS is circulating a section 46 of the Tax Administration Act, 2011 request for
Article by: James de Villiers Sars said it would, therefore, hire several executives in data-driven positions to harness the advances in big data and artificial
Paper by: Martin Hearson There is growing attention on the question of tax treaties signed by developing countries. The costs of tax treaties to developing
Paper by: Jean Chrysostome Kanamugire “Tax avoidance connotes stratagems which are prima facie lawful, i.e. which are lawful unless expressly proscribed by the Act.”1 Many