Here is a FULL copy of the case. Although there is a useful summary below, read the full case for yourself: https://iitfconnect.com/wp-content/uploads/2019/04/Nestle-vs-ZRA-TP-Case-2019.pdf On March 28,…
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In the recent judgment of Purlish Holdings (Proprietary) Limited v The Commissioner for the South African Revenue Service (76/18) [2019] ZASCA 04, the Supreme Court…
https://www.linkedin.com/feed/update/urn:li:activity:6511218979674169344/
Budget speech tax proposals: http://www.treasury.gov.za/documents/national{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20budget/2019/review/Annexure{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20C.pdf SARS’ own tax guide: http://www.treasury.gov.za/documents/national{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20budget/2019/sars/Budget{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}202019{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Tax{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Guide.pdf
Cliffe Dekker Hofmeyr In the international tax law arena, agreements for the avoidance of double taxation (DTAs) are, very simply, concluded between states with a…
SSRN Research Papers Congratulations Dr Daniel N Erasmus You are currently in the top 10{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} of Authors on SSRN by all-time downloads. Check out your…
By Angela Sadang | January 27, 2017 | Download PDF Once the initial transfer pricing interviews (i.e. functional analysis interviews) have been conducted and the necessary data has been…
By CDH Cliffe Dekker Hofmeyr – Louis Botha and Louise Kotze In the recent case of ABC (Pty) Ltd v The Commissioner for the South African Revenue Service (Case…
DLA PIPER In our Global Tax Alert on February 5, 2018, we discussed the decision of the Dutch Court of Appeal (‘s-Hertogenbosch) which held that dividend distributions…
By Ben Strauss, Cliffe Dekker Hofmeyr Attorneys Under the Tax Administration Act, No 28 of 2011 (TAA) persons who enter into certain types of transactions…