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All posts by I/I/T/F

S.Africa: Proposed changes to secondary transfer pricing adjustment

Sep 18,14

DLA Cliffe Dekker Hofmeyr Heinrich Louw South Africa September 12 2014 National Treasury and the South African Revenue Service (SARS) …

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OECD: First recommendations for combating international tax avoidance by multinational enterprises on Tuesday 16 September 2014

Sep 13,14

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 …

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S.AFRICA: Expenditure relating to deferred accruals

Sep 12,14

Expenditure relating to deferred accruals DLA Cliffe Dekker Hofmeyr Heinrich Louw South Africa September 5 2014 Background The taxpayer operated …

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S.AFRICA: Section 14 of the Prescription Act, No 56 of 1972 – a life line

Sep 11,14

DLA Cliffe Dekker Hofmeyr Jackwell Feris South Africa September 10 2014 Section 14 of the Prescription Act, No 56 of …

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S.AFRICA: Recent tax case – Fringe benefits planning ‘faux pas’ on a company car & other benefits – or not?

Sep 9,14

S.AFRICA: Recent tax case – Fringe benefits planning ‘faux pas’ on a company car & other benefits – or not? …

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S.AFRICA: Documentation in tax disputes highlighted in the New dispute resolution rules

Sep 8,14

Article by Stephen Levetan and Taryn Solomon ENSafrica The new rules promulgated under section 103 of the Tax Administration Act No. 28 of …

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S.AFRICA: Collection & exchange of tax related information by tax authorities

Sep 8,14

Article by Mathabo Magolego ENSafrica Tax authorities across the globe are working aggressively to collect taxes which they believe are collectable …

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S.AFRICA: Huang & Mpisi Trading 74 (Pty) Ltd – Search & Seizure Warrants under Tax Administration Act, 2011

Sep 3,14

Here is the full judgment: SA Tax Court search seizure review less intrusive Huang and Others Including Mpisi Trading 74 …

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ANGOLA: New Transfer Pricing Rules in Angola: What Do They Mean?

Sep 3,14

Within tax reform currently underway in Angola, a new transfer pricing regime was recently introduced. The following article explains further. …

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INDIA: Taxability of overseas share sale – India influences African Tax Administrations

Sep 3,14

Since the 2012 Union Budget specified that shares of a foreign company would be deemed to be situated in India …

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