Announcing the graduation of Dr. Daniel Erasmus

http://ndabaonline.ukzn.ac.za/UkzndabaStory/NdabaOnline-Vol2-Issue21-College-of-CLM/PhD%20Study%20to%20Interest%20Tax%20Practitioners/

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SOUTH AFRICA 2014 BUDGET SPEECH SUMMARY by www.Bravura.net

SOUTH AFRICA 2014 BUDGET SPEECH SUMMARY by www.Bravura.net     BUDGET SPEECH A Budget Speech but a few months before a national election had the potential to surprise in many respects, with much speculation in the press of late as to the potential for tax increases in the context of a still struggling economy. This […]

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Why a letter of engagement is necessary at the commencement of a SARS audit

In a recent Court US Judgment set out below the Court found it necessary for an IRS examining agent to testify why they were summonsing certain documentation from a taxpayer in the course of an Audit.  Although the provisions in South African legislation are different to those in the US Tax Legislation the concepts are […]

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FATCA – And its effect on offshore trusts – a due diligence on FATCA compliance may be required for your non-US business where you have US clients

In order to discuss the impact of the proposed changes, it is important to understand the existing legislative structure applying to offshore trusts. What follows is a brief summary of the existing U.S. rules applicable to the taxation of offshore trusts. If a foreign trust is funded by a U.S. person and has a U.S. […]

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TP – discussion draft includes a “Model Template of Country-by-Country Reporting” for a multinational enterprise

Jan. 30 — The Organization for Economic Cooperation and Development has released a milestone discussion draft that would require companies for the first time to complete a template providing tax administrations with exhaustive details of how they allocate their income, taxes and business activities on a country-by-country basis. Draft Template The Jan. 30 discussion draft includes […]

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South Africa: with effect from 1 April 2014 VAT registration will be required for foreign suppliers of e-commerce services

April 1 2014 South Africa should be added to that list. “The obligation on the foreign supplier to register for Vat arises where the total value of taxable electronic supplies made exceeds R50 000 within a 12 month period.”  see South Africa: with effect from 1 April 2014 VAT registration will be required for foreign suppliers […]

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Update on Africa Tax Dispute successes

Update on Africa Tax Dispute successes Following recent successes in various tax disputes throughout Africa 14 January 2014 We act for various multi-national clients throughout Africa. We are pleased to announce that we now have the following successes on behalf of multi-national clients in Africa, after a recent success against the Rwanda Revenue Authority: Malawi […]

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Research on International Tax Law Guide – by Prof D N Erasmus

Introduction to WTO Basic Principles and Rules - http://etraining.wto.org/admin/files/Course_361/Module_1562/ModuleDocuments/BP-L1-R1-E.pdf   Detailed Presentation of the Dispute Settlement System- http://etraining.wto.org/admin/files/Course_361/Module_1566/ModuleDocuments/DS-L2-R1-E.pdf   Wikipedia – Treaties of South Africa- http://en.wikipedia.org/wiki/Category:Treaties_of_South_Africa   International Telecommunications Regulations- http://www.itu.int/en/wcit-12/Pages/itrs.aspx   UN Multilateral Treaties Deposited with the Secretary-General-http://treaties.un.org/Pages/ParticipationStatus.aspx Vienna Convention on the Law of Treaties http://treaties.un.org/Pages/ViewDetailsIII.aspx?&src=TREATY&mtdsg_no=XXIII~1&chapter=23&Temp=mtdsg3&lang=en NYU ONLINE Research Guide on International Tax Law [[1]]   […]

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SOUTH AFRICA – National Treasury Released Draft Laws By Ministry of Finance

National Treasury Released Draft Laws By Ministry of Finance S.Africa National Treasury released the draft Taxation Laws Amendment Bill and the Tax Administration Laws Amendment Bill, 2013 for public comment BY 1 AUGUST 2013. The LSSA will be making written and oral submissions to National Treasury and Parliament. Group members are kindly requested to review […]

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SOUTH AFRICA Transfer Pricing – Safe Harbour for thin capitalisation

SOUTH AFRICA Transfer Pricing – Safe Harbour for thin capitalisation In a recent media release dated 29 April 2013, SARS have indicated that they are considering the introduction of so-called “safe harbour” provisions in respect of interest paid to non residents. The safe harbour is that interest should not exceed 30% of taxable income.   […]

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