MIAMI TP CONFERENCE: OBSERVATIONS AT THE TP MINDS TRANSFER PRICING SUMMIT 2015 HELD IN MIAMI ON 24/25 FEBRUARY 2015 The main theme of the Transfer…
Posts published in “Africa”
Kenya Issues Guidance on Natural Resource Income Withholding Tax Feb. 25 — The Kenyan Revenue Authority (KRA) Feb. 20 released guidance on withholding tax on…
Requests for relevant material: A delicate balance between SARS’ powers and taxpayer’s rights Author: Jerome Brink (ENSafrica) The world economy is still in a fragile state and…
Deemed loans under transfer pricing seen as a dividend declared on 1 January 2015 Authors: Okkie Kellerman, Jens Brodbeck and Arnaaz Camay (ENSafrica) South African taxpayers who…
A recap of the REIT provisions and the latest amendments thereto 24 February 2015 Author: Toinette Beckert (ENSafrica) The provisions in the Income Tax Act…
Imminent changes to transfer pricing documentation requirements in South Africa 24 February 2015 Posted by: Author: Arnaaz Camay of ENS On 17 July 2013 the…
Summary of the Davis Tax Committee’s BEPS Sub-committee General Report released December 2014 by Peter Dachs of ENS Introduction This note provides a summary of…
Reportable arrangements – significant changes in the pipeline 27 January 2015 Posted by: Author: Kyle Mandy The Tax Administration Laws Amendment Bill 14 of…
Understatement penalties: where is the prejudice to SARS? ENSafrica Seelan Moonsamy and Nada Kakaza South Africa February 18 2015 The understatement penalty (“USP”) regime introduced…
South African withholding taxes ENSafrica Magda Snyckers and Liesl Visser South Africa February 18 2015 Over the past few years we have seen the introduction…