Archive | August, 2014

AFRICA: Sub-Saharan Africa and international arbitration – how does that work?

COMMENT Tax arbitration via new double tax treaties is on the increase. Hence, knowledge of international arbitration is important. Take a look at the following extract from the IBFD Book – Arbitration under Tax Treaties: http://www.ibfd.org/sites/ibfd.org/files/content/pdf/ArbitrationunderTaxTreaties_sample.pdf This will complement the provisions of the mutual agreement procedure, which correspond exactly to the wording of Article 25(1) to (4) OECD Model, by adding the following paragraph (5): […]

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Posted in Africa, FP News0 Comments

Please visit this course website for more information: http://www.iitf.net/academics/career-programs/higher-diploma-international-taxation/

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Advanced Diploma in Transfer Pricing (Africa)

Please visit this course website for more information: http://www.iitf.net/academics/career-programs/transfer_pricing_africa/

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New Tax Court Rules : Update on the new Objection, Appeal & Tax Court rules

Please visit the Seminar website for further information: http://knowledgewithinreach.webs.com/daniel

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Posted in Events, FP Carousel, SADC, South Africa0 Comments

S.AFRICA – The first foray by the Supreme Court of Appeal into SARS’ audit duties

Another article about this case is available here – http://taxriskmanagement.com/sca-judgment-on-sars-conduct/ In the case of CSARS v Pretoria East Motors Pty Ltd, (291/12) [2014] ZASCA 91 (12 June 2014) the court sought to look at certain principles from the Income Tax Act 58 of 1962 and the VAT Act 89 of 1991 regarding an appeal against the […]

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SOURCE: of Constitutions of various Countries – espec. African countries

http://www.wipo.int/wipolex/en/ The above link not only introduces you to various treaties and laws per country on IP issues (relevant to transfer pricing issues), but also gives you access to the latest Constitutions. In tax law, Constitutions are important to establish if: – the Constitution is the Supreme Law and overrides all other laws; -there are […]

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