ATL-Editor

OECD tax proposal gathers pace, but many unanswered questions

International, OECD /

Published by Lexology Article by: Macfarlanes LLP – Rhiannon Kinghall Were Last week (9 December) the OECD held a public consultation on the proposal to introduce a Global Anti-Base Erosion (Globe) rule, a rule that would ensure all internationally operating businesses pay a minimum level of tax. The Globe rule offers a series of (potentially) interconnecting rules […]

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The OECD opens a public consultation for its proposals on digitalisation of the economy under Pillar Two (rules for tackling the erosion of tax bases and the transfer of profits)

International, OECD /

Published by Lexology Article by: Osborne Clarke – Daniel Rioperez and Ana Malagon On November 8, 2019, the OECD published for public consultation a document with the proposal on the anti-abuse rule and the establishment of a global minimum taxation, known by the acronym GloBE (Global-Anti Base Erosion Rule), in the framework of the so-called Pillar Two. The OECD

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Tax litigation in USA

USA /

Published by Lexology. Article by: Steptoe & Johnson LLP – Carina C. Federico, J. Walker Johnson and Robert J. Kovacev Competent courts Which courts have jurisdiction to hear tax disputes? A taxpayer can initiate a tax dispute in the US Tax Court, the Court of Federal Claims or federal district court. In Tax Court, a simplified small tax case procedure

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A Critical Analysis of Tax Avoidance in theSouth African Income Tax Act 58 of 1962, as Amended

Africa, SADC, South Africa /

Paper by: Jean Chrysostome Kanamugire “Tax avoidance connotes stratagems which are prima facie lawful, i.e. which are lawful unless expressly proscribed by the Act.”1 Many taxpayers seek ways of arranging their affairs so as to escape tax, or reduce or postpone their liability. Persons are free to structure their affairs in order to minimise income

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OECD: The Global Revenue Statistics Database

International, OECD /

The Global Revenue Statistics Database provides the largest public source of harmonised tax revenue data, verified by countries and regional partners. Spanning more than 95 countries in all corners of the world, it provides a rich and accessible resource for policymakers and researchers, based on the internationally-recognised methodology set out in the OECD Revenue Statistics

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Tax Administration Act: Fulfilling human rights through efficient and effective tax administration

Africa, SADC, South Africa /

Paper by: Dr Fareed Moosa Public finance is vital for enabling effective governance, maintaining law and order, promoting peace and prosperity, facilitating the reconstruction and redevelopment of national infrastructure, and providing access to social goods (such as, education and social security). Efficient and effective tax administration is an essential pillar of a modern, democratic state.

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Challenging SARS audits in light of the Constitution by Prof. Dr. Daniel N. Erasmus

FP News /

ABSTRACT This thesis deals with the relevant law up to 30 September 2012, but the principles are still relevant to the Tax Administration Act, 2011. This thesis analyses the inter-relationship in particular between ss 1(c), 33, 41(1), 195(1) and 237 of the Constitution of the Republic of South Africa (‘the Constitution’) (collectively referred to as

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