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The Tax Journal

S.Africa: Preservation Orders & Tax

Preservation orders DLA Cliffe Dekker Hofmeyr Heinrich Louw South Africa October 17 2014 Here is the actual judgment: SA Tax Cases Tradex Pty Ltd 9 September…

Zimbabwe: Tax system in a nutshell

Zimbabwe tax system in a nutshell Celia Becker ENSafrica, South Africa Celia Becker is Tax Advisor at ENSafrica in Johannesburg. I. Background The Zimbabwean tax system is sourced-based, with a standard corporate…

Botswana: Tax system in a nutshell

Botswana tax system in a nutshell Celia Becker ENSafrica, South Africa Celia Becker is an Africa regulatory and business intelligence executive at ENSafrica in South…

S.Africa: Proposed Changes to Secondary TP Adjustment

Proposed Changes to Secondary Transfer Pricing Adjustment South Africa’s National Treasury and the South African Revenue Service (SARS) recently released the draft Taxation Laws Amendment…

S.Africa: Shuttleworth wins SCA case against the SARB to refund $22m paid in a 10{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} levy imposed to expatriate funds out of South Africa

http://www.justice.gov.za/sca/judgments/sca_2014/sca2014-157.pdf For a summary of the case: http://www.justice.gov.za/sca/judgments/sca_2014/sca2014-157ms.pdf A short radio interview giving the basics of the case: https://www.youtube.com/watch?v=yDftRV8uWYY&feature=youtu.be Shuttleworth could have ‘shuttled’ his monies…