Archive | SADC

S.Africa: Constitutional law – Invalidity of legislation for failure to facilitate adequate public involvement in the legislative process

Constitutional law Invalidity of legislation for failure to facilitate adequate public involvement in the legislative process: The Restitution of Land Rights Act 22 of 1994, which deals with restitution of land rights or compensation for individuals and communities deprived of rights in land as a result of racially discriminatory laws or practices, set the cut-off […]

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S.Africa: SARS attachment powers under TAA should be questioned

EMPLOYEES’ TAX Emolument attaching orders JANUARY 2016 – ISSUE 196 A recent, much publicised decision in the Western Cape High Court declared certain provisions in the Magistrates’ Court Act (MCA) relating to the issuing of emolument attachment orders (EAO) to be invalid and unconstitutional. In the matter of University of Stellenbosch Legal Aid Clinic and […]

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S.Africa/Netherlands DTA judgment translated by Google – Court judgment: Dutch DWT tax to South Africa reduced from 5 to 0% under most favourite nation clause.

Court judgment: Dutch DWT tax to South Africa reduced from 5 to 0% under most favourite nation clause. Permanent link: Instance Court Zeeland West Brabant Date of judgment 29-10-2015 Publication date 26-11-2015 Case Number AWB – 15 _ 395 Jurisdictions Tax Law Special characteristics First instance – multiple Content Display Dividend tax (MFN clause). Interested […]

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South Africa: SARS Amendments To The Trust Income Tax Return For 2015

South Africa: SARS Amendments To The Trust Income Tax Return For 2015 Last Updated: 2 December 2015 Article by Jenny Klein ENSafrica During the 2014 tax year, the South African Revenue Service (“SARS“) introduced a new income tax return for trusts (ITR12T) which was much more comprehensive than its predecessor. The contents of the return […]

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South Africa: The Implementation Of BEPS – How It May All Come Together

South Africa: The Implementation Of BEPS – How It May All Come Together Last Updated: 2 December 2015 Article by Esther Geldenhuys ENSafrica We are all aware of “base erosion and profit shifting” or “BEPS”. On 5 October 2015, the OECD released its final reports in connection with its BEPS Action Plan including its final […]

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Posted in Africa, SADC, South Africa, Transfer Pricing0 Comments

South Africa: Proposed Amendments To The Rules Of Prescription – Does This Leave A Taxpayer With Any Certainty?

Last Updated: 2 December 2015 Article by Robert Gad and Taryn Solomon ENSafrica A fundamental reason for the existence of the rules of prescription in our tax law is to provide a taxpayer with certainty as regards its tax position. It is therefore important that such rules are clear and not subject to unfettered discretions. […]

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S.Africa: South Africa Revenue Service Publishes Guide on Taxation of Nonresidents Working in South Africa

South Africa Revenue Service Publishes Guide on Taxation of Nonresidents Working in South Africa The South African Revenue Service Nov. 19 published a guide on the taxation of nonresidents working in South Africa, including: 1) how to determine a foreigner’s tax liability; and 2) employer-related issues and the avoidance of double taxation. [South Africa, South […]

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S.Africa: TRM Daniel Erasmus Tax Court Practitioners WIN another tax case

Tax update – TRM Daniel Erasmus Tax Court Practitioners WIN another tax case http://www.financialmail.co.za/opinion/ingoodfaith/2015/10/29/in-good-faith-sars-told-to-stop-bullying RECENT FINANCIAL MAIL ARTICLE In Good Faith: Sars told to stop bullying – full judgment can be downloaded at bottom of this article MOST taxpayers are a little fearful of the extensive powers enjoyed by the SA Revenue Service (Sars). So […]

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S.Africa: Announcing a NEW handbook on tax audits to be published – here is the PREFACE

If you are interested in this NEW handbook on tax audits, please email taahandbook@gmail.com Here is the PREFACE: 2015 EDITION: UPDATED ANNUALLY THE TAX ADMINISTRATION ACT 28 OF 2011, AND CHALLENGING SARS AUDITS, IN LIGHT OF THE CONSTITUTION OF THE REPUBLIC OF SOUTH AFRICA 108 OF 1996 AND OTHER SUPPORTING LEGISLATION BY DANIEL NICOLAAS ERASMUS […]

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S.Africa: South Africa Revenue Service Issues Guidelines on Determining Place of Effective Management

South Africa Revenue Service Issues Guidelines on Determining Place of Effective Management The South African Revenue Service (SARS) Nov. 3 issued an interpretation note providing guidance on determining the place of effective management of a company for tax residency purposes. The note explained that a company’s place of effective management refers to the place where […]

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