S.Africa: A diver’s quandary: The role of domestic law in interpreting double taxation…
Cliffe Dekker Hofmeyr In the international tax law arena, agreements for the avoidance of double taxation (DTAs) are, very simply,
Read more →Commentary, playbooks and updates from the Academy and its faculty.
Click a country to read every article we’ve published on it.
Cliffe Dekker Hofmeyr In the international tax law arena, agreements for the avoidance of double taxation (DTAs) are, very simply,
Read more →SSRN Research Papers Congratulations Dr Daniel N Erasmus You are currently in the top…
Read more →By Angela Sadang | January 27, 2017 | Download PDF Once the initial transfer pricing interviews (i.e. functional analysis interviews) have…
Read more →By CDH Cliffe Dekker Hofmeyr – Louis Botha and Louise Kotze In the recent case of ABC (Pty) Ltd v The Commissioner for the
Read more →DLA PIPER In our Global Tax Alert on February 5, 2018, we discussed the decision of the Dutch Court of Appeal (‘s-Hertogenbosch)
Read more →By Ben Strauss, Cliffe Dekker Hofmeyr Attorneys Under the Tax Administration Act, No 28 of 2011 (TAA) persons who enter
Read more →By Julie Martin, Editor, MNE Tax The next edition of the United Nations Practical Manual on Transfer Pricing for Developing Countries will…
Read more →South Africa Report from our correspondent Lutando Mvovo, South Africa Revenue Service issues interpretation note on headquarter companies…
Read more →New VAT regulations for electronic services effective April 2019 Baker McKenzie – Stephan Spamer and Seelan Moonsamy South Africa November…
Read more →Important judgment on simulation handed down by Supreme Court of Appeal On 9 November 2018, the South African Supreme Court
Read more →South Africa’s Revenue Service releases updated guidance on seeking mutual agreement procedure assistance DLA Piper South Africa’s Revenue…
Read more →TPA tech meeting medtronic case The full appeal case is here: US TP Medtronic case 2018 In this edition: the
Read more →New electronic services regulations: Widening the invisible VAT net Cliffe Dekker Hofmeyr Foreign suppliers of e-services are required to…
Read more →In the recently decided United Manganese of Kalahari (Proprietary) Limited v Commissioner for the South African Revenue Service,(1) United…
Read more →SARS 2018 Tax Guide for Share Owners Revenue Service issues tax guide for share owners On 5 November 2018, the
Read more →The third edition of Revenue Statistics in Africa, released today in Paris during the 18th International Economic Forum on Africa,
Read more →Look at the following Guide on CBC by SARS at page 23: SARS 2018 cbc – How to complete and
Read more →by Cliffe Dekker Hofmeyr Introduction Under Section 93 of the Tax Administration Act (28/2011), there are five circumstances under which
Read more →Transfer Pricing – 6. Transfer Pricing in the 21st Century- A New Approach to the Arm’s Length Principle?
Read more →The Tax Ombud’s Report is in and the results are few. Is the office of the Tax Ombud doing its
Read more →ENSafrica South Africa October 3 2018 The news that China has committed to invest approximately R200-billion in South Africa was greeted
Read more →Introduction Section 99 of the Tax Administration Act (28/2011) addresses the limitation periods for issuing assessments. More…
Read more →Transfer pricing disputes to threaten big companies’ profit growth Postgraduate Diploma in Transfer Pricing | Starts 29 Oct 2018 Transfer…
Read more →By ENSAfrica Groups of companies often wish to restructure or rationalise their operations. This generally involves a transfer of companies
Read more →