Archive | December, 2017

For a road map of where to find key provisions in the final House-Senate bill, read Bloomberg Tax’s analysis.

For a road map of where to find key provisions in the final House-Senate bill, read Bloomberg Tax’s analysis.

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US: Trump Signs Tax Bill, and a methods-based analysis

Trump Signs Tax Bill Lowering Corporate, Individual Rates Posted December 22, 2017, 11:01 A.M. ET By Kaustuv Basu,Laura Davison and Allyson Versprille President Donald Trump signed the Republican tax bill into law, enacting the measure GOP lawmakers are pointing to as their No. 1 achievement during the first year of the administration. The bill (H.R. 1) cuts taxes […]

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Latest OECD Model Tax Convention released – 19 December 2017

OECD Model Tax Convention 2017 The latest edition of the OECD Model Tax Convention has been released today, incorporating significant changes developed under the OECD/G20 project to address base erosion and profit (BEPS). The OECD Model Tax Convention, a model for countries concluding bilateral tax conventions,  plays a crucial role in removing tax related barriers […]

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S.Africa: No trade, no deduction: Tax Court issues Section 11(a) judgment

No trade, no deduction: Tax Court issues Section 11(a) judgment   Cliffe Dekker Hofmeyr South Africa December 15 2017 On April 20 2017 the Tax Court issued its decision in X Group (Pty) Ltd v The Commissioner for the South African Revenue Service (SARS).(1) The case concerned X Group’s(2) claim for R90 million as an expense or loss during the […]

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