http://www.saflii.org/za/cases/ZASCA/2013/145.html Bowman Gilfillan Virusha Subban September 19 2014 The Supreme Court of Appeal recently ruled on the correct customs duty classification for a vehicle known…
The Tax Journal
Status of transfer pricing in Africa (Part I) ENSafrica Celia Becker Status of transfer pricing in Africa (Part I) Tanzania publicly released its Transfer Pricing…
Disposal of foreign equity shares – proceed with caution ENSafrica Peter Dachs and Bernard Du Plessis South Africa September 16 2014 In advising on international corporate transactions…
Article by Malcolm Moller and Sharmilla Bhima Appleby The Government of the Republic of Mauritius (Government of Mauritius) has ratified double taxation agreements (DTA) with Guernsey and several African…
Transfer Pricing: 25{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} rule of thumb not applicable to determining royalty rates Attached please find a recent U.S. Court of Appeals for the Federal Circuit…
COMMENT BY DR. D.N. ERASMUS – This is a summary of an article first published in a Bloomberg BNA Transfer Pricing Report available here –…
DLA Cliffe Dekker Hofmeyr Heinrich Louw South Africa September 12 2014 National Treasury and the South African Revenue Service (SARS) recently released the draft Taxation…
http://www.oecd.org/tax/oecd-to-release-first-recommendations-for-combating-international-tax-avoidance-by-multinational-enterprises-on-tuesday-16-september-2014.htm OECD to release first recommendations for combating international tax avoidance by multinational enterprises on Tuesday 16 September 2014 08/09/2014 – The OECD will release…
Expenditure relating to deferred accruals DLA Cliffe Dekker Hofmeyr Heinrich Louw South Africa September 5 2014 Background The taxpayer operated a mine. Firstly, it would…
DLA Cliffe Dekker Hofmeyr Jackwell Feris South Africa September 10 2014 Section 14 of the Prescription Act, No 56 of 1972 – a life line…