First Transfer Pricing Judgment in Nigeria
Article provided by: Financial Regulation International Click below to download the article on Prime Plastichem Nigeria Ltd vs FIRS.
Category: Africa
To Trust or not to Trust?
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…
CSG regulations published.
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”)…
Kenya issues draft digital tax regulations of 2020
By: Fredrick Omondi & Norman Mekgoe – First Published on Deloitte Following the introduction of a digital service tax (DST) in Kenya, with effect from…
Court confirms the obligation on SARS to provide taxpayers with ample reasons
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…
Facebook to charge Zimbabwe advertisers VAT
By Nyasha Nigel Machiri, Baker Tilly Chartered Accountants, Zimbabwe Facebook has announced that they will be charging Zimbabwe advertisers value-added tax (VAT) on the sale of ads…
Mauritian 3% tax rate ends in June 2021
In June 2021, many GBC companies who currently avail of an effective 3% corporate tax rate in Mauritius will be looking at a very different…
“Loop” structures and the controlled foreign company rules
Article by Carmen Gers, first published on Lexology One of the welcome announcements by the Minister of Finance in his budget speech delivered in February…
Summary of Mauritian substance requirements and CFC rules
Article by: Regan van Rooy The Mauritian corporate tax regime has changed dramatically over the last three years, largely due to pressure from the OECD…
Key changes from Draft TLAB 2020
Article by: Regan van Rooy Please see below our summary of the key take-aways from draft tax legislation released by the South African National Treasury…