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Posts published in “West Africa”

Tax returns: when does prescription commence to run?

Introduction Section 99 of the Tax Administration Act (28/2011) addresses the limitation periods for issuing assessments. More specifically, Section 99(1)(b) provides that, in the case…

S.Africa: When does tax avoidance apply

By ENSAfrica Groups of companies often wish to restructure or rationalise their operations. This generally involves a transfer of companies and/or assets between various entities.…

Africa: Internet taxes

The growth in online media platforms has caught a number of African countries off guard. Some, including Kenya, Tanzania, Uganda, and Zambia, have taken steps…

Africa: The Rising Tide of Tax Disputes

The Rising Tide of Tax Disputes 02 October 2018 By JJ van der Walt, Candidate Attorney, and Arnaaz Camay, Tax Executive, Tax Practice, Baker McKenzie…