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Posts tagged as “Courses”

Revenue statistics in Africa – 3rd edition

The third edition of Revenue Statistics in Africa, released today in Paris during the 18th International Economic Forum on Africa, shows that tax-to-GDP ratios varied…

Tax returns: when does prescription commence to run?

Introduction Section 99 of the Tax Administration Act (28/2011) addresses the limitation periods for issuing assessments. More specifically, Section 99(1)(b) provides that, in the case…

S.Africa: When does tax avoidance apply

By ENSAfrica Groups of companies often wish to restructure or rationalise their operations. This generally involves a transfer of companies and/or assets between various entities.…