ATL-Editor

Dikgang Moseneke: It’s legal to expropriate land Deputy chief justice Moseneke has noted that ‘willing buyer, willing seller’ is a fallacy and isn’t backed by the constitution Richard Pithouse 03 March 2015 At a public discussion on the land question in Johannesburg on Friday, February 27, Dikgang Moseneke, the Deputy Chief Justice of the Constitutional […]

Requests for relevant material: A delicate balance between SARS’ powers and taxpayer’s rights Author: Jerome Brink (ENSafrica) The world economy is still in a fragile state and battling to gain momentum as many developed countries continue to feel the after-effects of the global financial crisis and several developing nations continue to grapple with inherent inefficiencies. South Africa

Imminent changes to transfer pricing documentation requirements in South Africa 24 February 2015 Posted by: Author: Arnaaz Camay of ENS On 17 July 2013 the Minister of Finance appointed a tax review committee, headed by Judge Dennis Davis (the “Davis Committee”) to make recommendations for possible tax reforms in South Africa (“SA”). The Davis Committee

Summary of the Davis Tax Committee’s BEPS Sub-committee General Report released December 2014 by Peter Dachs of ENS Introduction This note provides a summary of the Davis Tax Committee’s (DTC) general report detailing the South African perspective of Base Erosion and Profit Shifting (BEPS).1 The Sub-committee’s interim report released during December 2014 is titled “Addressing