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…
Posts published in “Africa”
Nigeria: Interest On Intercompany Loan Incurred By An Oil Company Is Tax Deductible Subject To Transfer Pricing Rules Last Updated: 30 September 2014 Article by Taiwo…
In a DeRebus October 2014 article the author Alan Lewis concludes: “In my opinion, neither the provisions of the Tax Administration Act, 2011 nor the…
S.Africa: SARS have introduced a new modernised tax return SARS will soon be introducing a new modernised Income Tax Return for Trusts. The new ITR12T…
Missed the NEW TAA Dispute Resolution seminar Here is the recorded version: I delivered a 4 hour detailed seminar on the NEW TAA Dispute Resolution…
BRICS: Potential influence in Africa of China beneficial ownership case where preferential dividend rate denied – WITH further explanations applicable to Africa Latest Chinese tax…
http://www.saflii.org/za/cases/ZASCA/2013/145.html Bowman Gilfillan Virusha Subban September 19 2014 The Supreme Court of Appeal recently ruled on the correct customs duty classification for a vehicle known…
Disposal of foreign equity shares – proceed with caution ENSafrica Peter Dachs and Bernard Du Plessis South Africa September 16 2014 In advising on international corporate transactions…
Article by Malcolm Moller and Sharmilla Bhima Appleby The Government of the Republic of Mauritius (Government of Mauritius) has ratified double taxation agreements (DTA) with Guernsey and several African…
COMMENT BY DR. D.N. ERASMUS – This is a summary of an article first published in a Bloomberg BNA Transfer Pricing Report available here –…