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About ZimLII | Zimbabwe Legal Information Institute

About ZimLII The Zimbabwe Legal Information Institute (ZimLII) Zimbabwe Legal Information Institute (ZimLII) is an independent not-for-profit Trust hosting an online repository of legal information…

S.Africa: Interpretation of fiscal legislation

Interpretation of fiscal legislation DLA Cliffe Dekker Hofmeyr Emil Brincker South Africa November 28 2014 The judgment of the Supreme Court of Appeal in Commissioner SARS v…

Zimbabwe: Tax system in a nutshell

Zimbabwe tax system in a nutshell Celia Becker ENSafrica, South Africa Celia Becker is Tax Advisor at ENSafrica in Johannesburg. I. Background The Zimbabwean tax system is sourced-based, with a standard corporate…

S.Africa: Shuttleworth wins SCA case against the SARB to refund $22m paid in a 10{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} levy imposed to expatriate funds out of South Africa

http://www.justice.gov.za/sca/judgments/sca_2014/sca2014-157.pdf For a summary of the case: http://www.justice.gov.za/sca/judgments/sca_2014/sca2014-157ms.pdf A short radio interview giving the basics of the case: https://www.youtube.com/watch?v=yDftRV8uWYY&feature=youtu.be Shuttleworth could have ‘shuttled’ his monies…