The Tax Journal

NOTE FROM PROF. DR. DANIEL N. ERASMUS: The key part of the article below is the following, which speaks to the situation in South Africa…

Malawi tax collector loses case against Eastern Produce For a copy of the judgment: https://www.dropbox.com/sh/8v1vx14n3hrgky4/AABzcqbi3yExqT14DGRqylDNa?dl=0 BY FESTON MALEKEZO: The High Court in Blantyre has ruled in…

Analyzing Value Chains in Business Models Impacted by the Digital Economy Digitization has given rise to new firms and industries, besides altering the traditional business models…

Tax Intelligence book I wrote a book on tax risk management that includes tax and strategy. It is called TAX INTELLIGENCE and is available on…

http://www.sars.gov.za/AllDocs/OpsDocs/Guides/LAPD-IT-G24{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20-{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Guide{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20on{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Mutual{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Agreement{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Procedures.pdf South Africa Report from Prof. Johann Hattingh, University of Cape Town Revenue Service issues final Guide on Mutual Agreement Procedures under tax treaties On…

SOURCE: of Constitutions of various Countries http://www.wipo.int/wipolex/en/ The above link not only introduces you to various treaties and laws per country on IP issues (relevant…

This online seminar is presented by Prof. Dr. Daniel N. Erasmus and Schalk Pieterse, both experienced practitioners in this field. The 2 have worked together…

By ENS Section 9D of the Income Tax Act, 1962 (the “Act”) is aimed at South African residents who directly or indirectly hold more than…