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TP judgments in Africa – as at Nov 2019

Here is a list of  the current cases:

The first Ghana TP  case – TP Ghana JUDGMENT IN TAX APPEAL CASE BETWEEN BIERSDORF GH LTD AND THE COMM GENERA…

The first RSA TP related case – Crookes Brothers Ltd v Commissioner for the South African Revenue Service [2018] ZAGPHC 311 (judgment delivered 8 May 2018)

This is  a summary of the above case – Crookes Bros case synopsis-may-2018

The first Malawi TP case – TP MALAWI JUDICIAL REVIEW Eastern Produce (MW) Ltd vs MRA (Transfer Pricing) (Applicability of OEC… (2) delivered July 2018

The first Kenya TP case – Unilever Kenya Ltd v Commissioner KRA Income Tax Appeal 753 of 2003

The first Zimbabwe TP case – relying on the general anti-avoidance provisions to tax notional income that had not been received or accrued as an “amount” – CRS (Pvt) Ltd v Zimbabwe Revenue Authority High Court of Zimbabwe 31 Oct 2017

The first Zambian TP case – https://iitfconnect.com/wp-content/uploads/2019/04/Nestle-vs-ZRA-TP-Case-2019.pdf

The latest Zimbabwe TP judgment:

The firm TRM Daniel Erasmus Tax Court Practitioners is involved in arguing numerous TP cases in Africa – Malawi, Zimbabwe, South Africa and other prospective countries such as Tanzania, Mauritius and Zambia.

In a TP case in Zimbabwe the judgment by Kudya J deviates from his previous judgment in G BANK ZIMBABWE LTD v ZIMBABWE REVENUE AUTHORITY 77 SATC 305 This matter went to trial in Zimbabwe in March 2019 over a period of 3 weeks, and judgment is awaited.

Contact Prof. Dr. Daniel N. Erasmus for more information: daniel@taxriskmanagement.com