Decree No. 42/2022, of 17 August, was recently approved, adopting measures to ensure support to employer entities and self-employed individuals in Cabo Delgado Province affected
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
Paper by: Dr Fareed Moosa Public finance is vital for enabling effective governance, maintaining law and order, promoting peace and prosperity, facilitating the reconstruction and
International tax law principles deal with the allocation to various jurisdictions of taxing rights in respect of the business profits of a multi-national company. The
A critical analysis of the relevance of the OECD Model article 17 in Double Tax Agreements from a South African perspective and the misalignment of
Recently, we have been asked to consider an often overlooked VAT exposure, namely, the potential taxable supplies involved in low or nil cost intra-group financing
Tax Court of South Africa, Cape Town | CM v CSARS (TAdm 0035/2019) the Applicant sought default judgment against SARS in terms of Rule 56
Follow the curriculum – Reading: For a useful comparative tool on TP country-by-country, look at: https://www.lexology.com/navigator# and select the topic “transfer pricing” PWC International TP 2015-16 Kenya, page
Live tutorial materials: Follow the curriculum – Reading: For a useful comparative tool on TP country-by-country, look at: https://www.lexology.com/navigator# and select the topic “transfer pricing” Victor Thuronyi Comparative
