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…
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…
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: Regan van Rooy Is establishing an international trust still worth the tax trouble? As we have previously observed, there is little love lost between…
By Regan van Rooy 2020 has been a bad year for taxpayers in Mauritius, and it just gotten worse… The Mauritian Contribution Sociale Genéralisée (“CSG”)…
By: Fredrick Omondi & Norman Mekgoe – First Published on Deloitte Following the introduction of a digital service tax (DST) in Kenya, with effect from…
By: Conor McFadden – First published on Lexology The Constitution of the Republic of South Africa provides that ‘[e]veryone whose rights have been adversely affected by…