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    Tag: tax avoidance

    Allocation issues: Transfer pricing and tax avoidance: just and reasonable solutions?

    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.…

    I/I/T/F Editor November 16, 2020

    The relationship between treaties and domestic anti-abuse provisions

    Article by: Jonathan Schwarz (Temple Tax Chambers; King’s College London) – First published on KluwerTaxBlog In last month’s blog I promised to address the treaty…

    I/I/T/F Editor June 23, 2020

    Tax planning: walking the thin line between tax avoidance and tax evasion

    Article by: Ayooluwatunwase Fadeyi Introduction Tax is a mandatory financial charge imposed on taxpayers by the Government as required by statute or other basis, irrespective…

    I/I/T/F Editor June 5, 2020

    The eye of the needle: Is one of your purposes tax avoidance?

    Article by Jonathan Schwarz, first published on http://kluwertaxblog.com/. We have all become familiar with the expression in the PPT set out in article 7(1) of…

    I/I/T/F Editor May 27, 2020

    SARS will now use artificial intelligence to make ‘it hard and costly’ to dodge tax

    Article by: James de Villiers Sars said it would, therefore, hire several executives in data-driven positions to harness the advances in big data and artificial…

    Editor in Chief February 18, 2020

    A Critical Analysis of Tax Avoidance in theSouth African Income Tax Act 58 of 1962, as Amended

    Paper by: Jean Chrysostome Kanamugire “Tax avoidance connotes stratagems which are prima facie lawful, i.e. which are lawful unless expressly proscribed by the Act.”1 Many…

    Editor in Chief January 6, 2020

    Fraudulent Financial Reporting and Companies’ Characteristics: Evidence from Tax Audit

    Paper by: Norsiah Ahmad, Juahir Mohd-Nor and Norman Mohd-Saleh Fraudulent financial reporting has become an important issue in accounting profession. The implementation of self assessment…

    Editor in Chief December 8, 2019

    S.Africa: Landmark judgment in Supreme Court of Appeal upholds deferred delivery share scheme

    Landmark judgment in Supreme Court of Appeal upholds deferred delivery share scheme Commissioner SARS v Bosch (394/2013) [2014] ZASCA 171 (19 November 2014)Share option scheme – s 8A(1)(a) of the Income Tax Act 58 of 1962…

    Editor in Chief November 20, 2014
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