Important judgment on simulation handed down by Supreme Court of Appeal On 9 November 2018, the South African Supreme Court Appeal (“SCA”) handed down an…
Posts published in “West Africa”
South Africa’s Revenue Service releases updated guidance on seeking mutual agreement procedure assistance DLA Piper South Africa’s Revenue Service (SARS) has issued an updated guide…
TPA tech meeting medtronic case The full appeal case is here: US TP Medtronic case 2018 In this edition: the U.S. Court of Appeals for…
New electronic services regulations: Widening the invisible VAT net Cliffe Dekker Hofmeyr Foreign suppliers of e-services are required to register for VAT in South Africa…
In the recently decided United Manganese of Kalahari (Proprietary) Limited v Commissioner for the South African Revenue Service,(1) United Manganese of Kalahari (Proprietary) Limited (UMK) applied to…
SARS 2018 Tax Guide for Share Owners Revenue Service issues tax guide for share owners On 5 November 2018, the South African Revenue Service (SARS)…
The third edition of Revenue Statistics in Africa, released today in Paris during the 18th International Economic Forum on Africa, shows that tax-to-GDP ratios varied…
Look at the following Guide on CBC by SARS at page 23: SARS 2018 cbc – How to complete and submit your Country by Country…
by Cliffe Dekker Hofmeyr Introduction Under Section 93 of the Tax Administration Act (28/2011), there are five circumstances under which the South African Revenue Service…
The Tax Ombud’s Report is in and the results are few. Is the office of the Tax Ombud doing its job? Cliffe Dekker Hofmeyr South…