PodCast: Tax Risk Management and Dispute Resolution in Transfer Pricing
Today we talk to Dr Daniel N. Erasmus, a pioneer in the area of Tax Risk Management and Tax Dispute Resolution. We look specifically at…
Author: I/I/T/F Editor
More bad news in Mauritius
Solidarity levy remains at 25%, albeit capped in certain instances, and termination of Senegal/Mauritius DT Article by: Regan van Rooy The Finance (Miscellaneous Provisions) Bill…
SARS can’t just order a bank to pay over your tax debt, court rules
The High Court in Pretoria recently ruled that taxpayers have a right to receive “sufficient” notice before the SA Revenue Service instructs a bank to…
DAC6 mandatory reporting to tax authorities of certain cross-border transactions
Article by A&L Goodbody (First published on Lexology) DAC6 is an EU Directive requiring the mandatory disclosure to tax authorities of certain cross-border arrangements. It…
Recent Mauritius tax changes
Article by: Regan van Rooy In the last week there have been some notable tax announcements made in respect of Mauritius. We summarise these below. Termination of…
Gilead’s COVID-19 drug remdesivir: the transfer pricing implications
Article by Dr. J. Harold McClure Gilead Sciences today announced its pricing plan for its COVID-19 therapy, remdesivir, in preparation for it to begin charging for…
Duplicate Activities: An Excessive Burden on Taxpayers?
Article by: Camille Vilaseca – First published on KluwerTaxBlog Duplicate activities? Duplicate services are defined in the 2017 Transfer Pricing Guidelines (TPG) of the OECD…
What Does the MLI Actually Do for PEs?
Article by: Johann Müller – First published on KluwerTaxBlog Denmark accepted all MLI articles dealing with PEs, but what does that actually mean? Reading the…
Tax Ombud’s investigation into SARS reveals non-adherence to the Dispute Resolution Rules
Article by: Roula Hadjipaschalis, Lesley Bosman & Shivona Hansraj (KPMG) The Tax Ombud, Judge Bernard Ngoepe, has released his second Report on the investigation into…
Is it time to revisit the South African Headquarter Company regime as a gateway to doing business in Africa?
Article by Regan van Roy On 1 January 2011, with much fanfare, the South African Government unfurled its brand new tax incentive, the International Headquarter Company (HQC)…