South Africa: Tax Clearance Certificates Issued By The South African Revenue Service Last Updated: 11 March 2015 Article by Beric Croome of ENSAfrica The Tax Administration…
The Tax Journal
IN THE CONSTITUTIONAL COURT OF SOUTH AFRICA President of the Republic of South Africa and Others v South African Dental Association and Another Case CCT…
Report from our correspondent Lutando Mvovo, South Africa Treaty between Qatar and South Africa signed On 6 March 2015, Qatar and South Africa signed an…
South African withholding taxes 24 February 2015 Posted by: Authors: Magda Snyckers and Liesl Visser Authors: Magda Snyckers and Liesl Visser (ENSafrica) Over the past few years we…
Controlled foreign company rules Webber Wentzel South Africa February 26 2015 Prior to 2012, certain so-called diversionary transaction rules existed which sought to impute into…
Congo (Rep.) Report from Anapaula Trindade Marinho, IBFD Research Associate Finance Law 2015 (part II) – Corporate income tax The provisions of Finance Law 2015…
Dikgang Moseneke: It’s legal to expropriate land Deputy chief justice Moseneke has noted that ‘willing buyer, willing seller’ is a fallacy and isn’t backed by…
Tax Appeal Tribunal rules on the treatment of capital allowance clawback in a disposal of an oil asset February 2015 In brief In a recent…
Nigeria: The Rate Of Withholding Tax On Construction And Related Activities Has Been Reduced From 5{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} To 2.5{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} Last Updated: 25 February 2015 Article by…
MIAMI TP CONFERENCE: OBSERVATIONS AT THE TP MINDS TRANSFER PRICING SUMMIT 2015 HELD IN MIAMI ON 24/25 FEBRUARY 2015 The main theme of the Transfer…