Archive | December, 2015

TP Minds – Americas – Feb 22-25, 2016 Miami

TP Minds – Americas – Feb 22-25, 2016 Miami I am a confirmed speaker and SILVER sponsor at TP Minds Americas 2016, taking place at the Eden Roc Miami on February 22-25 2016. I would like to advise you about the discounts I can offer on registration to the event. First there is an early […]

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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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Posted in Africa, South Africa0 Comments

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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Posted in Africa, South Africa0 Comments