Wingate-Pearse v Commissioner for the South African Revenue Service and others [2019] JOL 45120 (GJ) Name of Court: High Court of South Africa, Held at Johannesburg Date of decision: 17 July 2019 Case number: 29208/15 S. Africa: Judgment handed down by High Court against Martin Fraser Wingate-Pearse FACTS On 17 July 2019, the High Court […]
12 Pages Posted: 19 Dec 2018 Nadja Braun Binder University of Zurich – Faculty of Law Date Written: October 1, 2018 Abstract On January 1, 2017, the Taxation Modernization Act entered into force in Germany. It includes regulations on fully automated taxation procedures. In order to uphold the principle of investigation in such fully automated procedures,
AI and Taxation: Risk Management in Fully Automated Taxation Procedures Read More »
Here is the link to the survey: https://www.surveymonkey.com/r/V35HCQS Here are the results: There is more attention being paid to managing tax risks, but still a lack of documenting tax strategies and tax risk issues that require attention under the banner of attorney/client privilege. Most taxpayers have had interactions with SARS on audits, yet rely mostly
South AfricaDraft Rates and Monetary Amounts and Amendment of Revenue Laws Bill 2019 issued for public comment; South AfricaDraft Tax Administration Laws Amendment Bill 2019 issued for public comment; South AfricaDraft Taxation Laws Amendment Bill 2019 issued for public comment.
South Africa: DRAFT Tax Amendments Read More »
Based on 200,000 files, Mauritius Leaks exposes a sophisticated system that diverts tax revenue from poor nations back to the coffers of Western corporations and African oligarchs. These expose articles are of concern for anyone doing business through Mauritius. To address your concerns please email Daniel@TaxRiskManagement.com. Here is a RESPONSE FROM a Mauritian Trust Company:
If you are a space travel fan: WARP travel faster than the speed of light is possible. It would require a ‘machine’ that uses negative energy (black energy) to cause the surrounding universe to travel past the ‘machine’ like standing on a conveyor belt – the universe is expanding faster than the speed of light
Watch the judgment being delivered here: https://www.enca.com/news/livestream-concourt-delivers-judgment-mkhwebane-vs-reserve-bank
Lucas de Lima Carvalho (Brazilian Institute for Tax Law (IBDT))/July 16, 2019 /Leave a comment This is the second article of a short series that explores the international taxation of income attributable to Autonomous Artificial Intelligence (AAI). The series is based on an article written by the author and published by Kluwer in INTERTAX, Volume 47,
The Importance of the Marcopolo Cases for Understanding the Application of the Brazilian Transfer Pricing Rules Francisco Lisboa Moreira (Bocater Advogados) and Ana Paula Saunders (Vale S.A.)/July 10, 2019/Leave a comment Brazilian Transfer Pricing Rules have been in force since 1996. When introduced, the intent of the legislator was clearly the prevention of tax evasion through manipulation of prices,
