On 25 July 2018, the South African Revenue Service (SARS) published its Guide on Mutual Agreement Procedures (Guide) as a general guidance on the Mutual…
Posts published in “Africa”
A transcript of a Podcast by Prof. Dr. Daniel N. Erasmus Today I have been asked to talk to you about the question of verification…
If your entity is owned by a US entity (whole or part) this will affect you and the US holding entity. US IRS issues first…
OECD updated its guidance on country-by-country reporting for multinationals, providing clarifications to assist taxpayers and tax administration, The new guidance, approved by the “Inclusive Framework on…
In Rampersadh and Another v Commissioner of the South African Revenue Service and Others(5493/2017) [2018] ZAKZPHC 36 (27 August 2018), the KwaZulu-Natal Division of the High Court…
By ENSafrica The South African Draft Taxation Laws Amendment Bill, 2018 (the “Draft Bill”), which was published by the Minister of Finance on 16 July…
Litigation Court Roundup: Updates in Facebook, Eaton and Coca-Cola Tax Cases The IRS, in Facebook Inc.’s latest challenge in the U.S. Tax Court, rejected the…
Mukesh Butani (BMR Legal) and Ashrita Prasad Kotha (Jindal Global Law School)/August 22, 2018 India introduced the place of effective management (POEM) in its domestic law in Finance Bill…
GDP of the USA – US$ 18.57 trillion Population – 325.7 million GDP of Brazil – US$ 1.3 trillion …
Zambia seeks USD22-million in tax on internet calls Zambia expects to raise USD22-million annually in new tax on internet phone calls. The cabinet approved a…