ATL-Editor

ENSafrica South Africa September 10 2019 A new world The world of offshore trusts is now more dynamic than ever. The benefit of trusts as effective tools for the preservation of assets for future generations has been commonly known and accepted for decades. Globally, the trust environment has changed significantly due to the introduction of the […]

Cliffe Dekker Hofmeyr August 16 2019 In terms of South African tax law, where a taxpayer wishes to object or appeal against an assessment issued by or decision made by the South African Revenue Service (SARS), it must do so in the manner prescribed in the Tax Administration Act, No 28 of 2011 (TAA). Where

Switzerland to exchange financial account information with 33 more countries for tax purposesAugust 15, 2019Davide Anghileri of the University of Lausanne discusses an August 14 decision of Switzerland’s Federal Council confirming that Switzerland will exchange financial account information with 33 more reviewed partner countries . . .  OECD releases “stage 2” reports on tax dispute

Belgium applies “formal interpretation” when doing foreign management and control test On 23 November 2017, the Brussels Court of Appeal has applied a very “formal interpretation” when doing the foreign management and control test. The facts were as follows: A Belgium Group has a holding company in Luxembourg (“LuxCo”). LuxCo does not have its own

NIGERIA: Court rules that imported services are taxable in Nigeria The Court of Appeal in the Lagos Judicial Division, in its decision on 24 June 2019 in the case of Vodacom Business Nigeria Limited (Vodacom) v. Federal Inland Revenue Service (FIRS) (CA/l/556/2018), ruled that the destination principle and reverse charge are implied in the VAT Act. In

https://mailchi.mp/904928007711/certificate-in-tax-dispute-resolution-2020 Convenor: Dr Daniel N Erasmus, brings years of practical tax dispute experience to this course, designed to educate professionals how best to defend their tax clients against tax audits and in tax court. Lecturers: Attorney Schalk Pieterse of the specialist tax firm Pieterse TRM Erasmus with Eddie Sneller, former senior SARS official now in

Conference: 29 & 30 October 2019Venue: Radisson Blu Hotel SandtonJohannesburg   VIEW LATEST AGENDA   The international tax landscape is constantly changing – are you up to date? To hear how this affects you, join 100 of your peers at Africa’s leading transfer pricing forum. We will be hosting Africa’s largest multinational corporations, tax authorities and leading policy makers to

Country Surveys – these require an IBFD subscription Botswana by Jude Amos(Reviewed up to 14 June 2019)Corporate TaxationGeneral anti-avoidance rules amended.Transfer pricing rules introduced.Thin capitalization rule replaced by rule based on a percentage of EBITDA.Amendment to Transfer Duty Act proposed. Cabo Verde by Leendert Verschoor, Catarina Nunes, Dúnia Moniz Delgado(Reviewed up to 1 April 2019)Corporate TaxationCorporate income tax rate reduced from 25{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} to