Interpretation of fiscal legislation DLA Cliffe Dekker Hofmeyr South Africa January 9 2015 Introduction In Commissioner SARS v Bosch (394/2013) [2014] ZASCA 171 (November 19 2014), the…
The Tax Journal
Overview of Angolan Tax System Rogério Fernandes Ferreira, Mónica Respício Gonçalves, Marta Machado de Almeida, José Mègre Pires, Francisca de Landerset Gomes RFF & Associados,…
Nigeria: Tax Appeal Tribunal applies Court of Appeal decision on recharges by non-resident companies
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Court of Appeal overturns Federal High Court ruling on recharges by non-resident companies Dear In brief The Court of Appeal (“CA”) on 2 December 2014…
FIRS is clamping down on tax defaulters – may seal off premises and arrest principal officers In brief In the past few weeks, the FIRS…
Professional tax advice vital in mitigation of penalties and interest DLA Cliffe Dekker Hofmeyr Andrew Lewis South Africa December 5 2014 Judgment was handed down…
Interpretation of fiscal legislation DLA Cliffe Dekker Hofmeyr Emil Brincker South Africa November 28 2014 The judgment of the Supreme Court of Appeal in Commissioner SARS v…
the thin capitalisation provisions of section 23M and further amendments proposed thereto by Okkie Kellerman and Esther Geldenhuys In line with recent pronouncements by the OECD relating to…
Landmark judgment in Supreme Court of Appeal upholds deferred delivery share scheme Commissioner SARS v Bosch (394/2013) [2014] ZASCA 171 (19 November 2014)Share option scheme – s 8A(1)(a) of the Income Tax Act 58 of 1962…
Here are the copies of the following Bills introduced in Parliament:- 1. Taxation Laws Amendment Bill 2. Rates and Monetary Amounts and Amendment of Revenue…