COMMENT BY DR. D.N. ERASMUS – This is a summary of an article first published in a Bloomberg BNA Transfer Pricing Report available here –…
IITF - The Tax Journal
DLA Cliffe Dekker Hofmeyr Heinrich Louw South Africa September 12 2014 National Treasury and the South African Revenue Service (SARS) recently released the draft Taxation…
http://www.oecd.org/tax/oecd-to-release-first-recommendations-for-combating-international-tax-avoidance-by-multinational-enterprises-on-tuesday-16-september-2014.htm OECD to release first recommendations for combating international tax avoidance by multinational enterprises on Tuesday 16 September 2014 08/09/2014 – The OECD will release…
Expenditure relating to deferred accruals DLA Cliffe Dekker Hofmeyr Heinrich Louw South Africa September 5 2014 Background The taxpayer operated a mine. Firstly, it would…
DLA Cliffe Dekker Hofmeyr Jackwell Feris South Africa September 10 2014 Section 14 of the Prescription Act, No 56 of 1972 – a life line…
S.AFRICA: Recent tax case – Fringe benefits planning ‘faux pas’ on a company car & other benefits – or not? In a Gauteng…
Article by Stephen Levetan and Taryn Solomon ENSafrica The new rules promulgated under section 103 of the Tax Administration Act No. 28 of 2011, which prescribe the procedures to…
Article by Mathabo Magolego ENSafrica Tax authorities across the globe are working aggressively to collect taxes which they believe are collectable in their respective jurisdictions. States…
Here is the full judgment: SA Tax Court search seizure review less intrusive Huang and Others Including Mpisi Trading 74 Pty Ltd 13 August 2014…
Within tax reform currently underway in Angola, a new transfer pricing regime was recently introduced. The following article explains further. New Transfer Pricing Rules in…