Goodbye to the “loop structure” prohibition
BY NICOLETTE SMIT (First published on ENSight) In its typical form, a so-called “loop structure” arises where a South African exchange control resident (individual or company)…
BY NICOLETTE SMIT (First published on ENSight) In its typical form, a so-called “loop structure” arises where a South African exchange control resident (individual or company)…
Letter from SAICA to SARS Please find attached SAICA’s submission to SARS regarding SARS’ non-compliance with sections 42 and 96 of the TAA. SARS have…
Article by Jonathan Schwarz (first published on KluwerTaxBlog) When the UK introduced its diverted profits tax, I was telephoned by a lawyer at the US Treasury.…
Published by SARS Multi-national enterprises (MNEs) play important roles around the world and even more so when they invest in developing countries (like South Africa),…
Ghana’s Minister of Finance1 submitted new Transfer Pricing Regulations (new Regulations) before Parliament on 10 August 2020. In accordance with Article 11(7) of the Constitution…
By: Mukesh Butani (BMR Legal Advocates) We are pleased to mail you an Opinion piece as weekend long-read on the subject. The issue on claim…
Document by: TPAGlobal Click here to download the document:
Article by: Regan van Rooy This year certainly continues to be a very interesting year for tax and exchange control. This week, Tito Mboweni, SA’s finance…
Article provided by: Financial Regulation International Click below to download the article on Prime Plastichem Nigeria Ltd vs FIRS.
By Julie Martin, Editor, MNE Tax (first published on MNE Tax) The United Nations Committee of Experts on International Cooperation in Tax Matters kicked off its…