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Africa

SOUTH AFRICA: Favorable judgment in CSARS vs United Manganese

Mar 29,20

The Supreme Court of Appeal today handed down a favorable judgment in CSARS vs United Manganese of Kalahari regarding the …

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SOUTH AFRICA: COVID-19 – Important Tax Related Matters

Mar 29,20

By SAICA Possible tax interventions to mitigate the economic effects of the COVID-19 pandemic in the South African context SAICA …

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SARS: Communication on S77 During COVID Lockdown

Mar 29,20

By SARS: Please download notice here: SARS_Communication_on_S77_during_COVID_lockdown

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South African GAAR: An emerging market’s experience

Mar 29,20

Article by Schalk Pieterse (practising attorney), and edited by Dr. Daniel N. Erasmus Introduction Tax avoidance and tax evasion have …

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SARS Guide on MAP

Mar 29,20

Paper by: SARS This is a general guidance on the mutual agreement procedure (MAP) that allows competent authorities from the …

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Africa tax in brief, March 2020

Mar 29,20

Article by: Celia Becker – ENSafrica BOTSWANA: New tax management system introduced With effect from 1 April 2020, the Botswana …

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SARS ABC guide on capital gains tax for companies

Mar 18,20

By SARS This guide provides a basic introduction to capital gains tax (CGT) and should not be used as a …

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SARS ABC guide on capital gains tax for individuals

Mar 18,20

By SARS This guide provides a simple introduction to capital gains tax (CGT) at its most basic level and probably …

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Reconsidering final judgments – the injustice in justice

Mar 18,20

Article by Ndivhuwo Ishmel Moleya It is widely accepted that there is no such thing as a perfect justice system. …

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The application and interpretation by South African courts of general “renvoi” clauses in South African double taxation agreements’ (2019) 22 PER.

Mar 15,20

Article by: Jansen van Rensburg CLICK HERE FOR THE FULL ARTICLE This article explored 4 interpretational issues that remain with …

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