BEPS (2017) Action 13 CbC Reporting Handbook on Effective Tax Risk Assessment

October 2, 2017

BEPS (2017) Action 13 CbC Reporting Handbook on Effective Tax Risk Assessment OECD (2017), Country-by-Country Reporting: Handbook on Effective Tax Risk Assessment, OECD, Paris. OBTAIN YOUR COPY HERE: http://www.oecd.org/tax/beps/country-by-country-reporting-handbook-on-effective-tax-risk-assessment.htm Table of contents  Abbreviations and Acronyms ………………………………………………………………………………………………………..7  Chapter 1 Introduction and Background………………………………………………………………………………………9  Chapter 2 The Role of Tax Risk Assessment in Tax Administration…………………………………………….15  Current developments in […]

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S.Africa: Does a tax audit constitute “administrative action” under PAJA

October 1, 2017

This is a reprint of an earlier article – but still very relevant today: What follows is a discussion that is relevant to South African tax law, read with the Constitution and administrative law, which may apply in various other African jurisdictions as well: Introduction Viking Pony Africa Pumps (Pty) Ltd t/a Tricom Africa v Hidro-Tech Systems […]

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Foreword to a series of papers on managing tax risk post BEPS

September 25, 2017

Foreword to a series of papers on managing tax risk post BEPS The TRM Seven Steps Special Report is based on more than 120 lectures presented to many multi-national corporations (MNEs) and smaller businesses (SMEs) looking to minimize one of the largest financial risks facing them: Tax! We hope that these notes and extracts will demonstrate […]

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UN handbook on tax avoidance includes new chapters on rents, royalties, GAAR

September 24, 2017

UN handbook on tax avoidance includes new chapters on rents, royalties, GAAR This is relevant to developing nations in Africa September 11, 2017 Featured News, Transfer Pricing published by mnetax.com The UN has published the second edition of the United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries, updating the manual and adding new […]

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Africa Tax Journal – Read for Free

September 24, 2017

www.AfricaTaxJournal.com Enlist at www.ErasmusOnTax.com and subscribe for the FREE eBook on Tax Risk Management a summary of the book Tax Intelligence: The 7 Habitual Mistakes Companies Make available on Amazon.com at: https://www.amazon.com/Tax-Intelligence-Habitual-Mistakes-Companies/dp/145006874X A blog post to listen to the articles is being developed. Future blogs include enlightening blog interviews with key players in Africa Tax. Articles to be published include: An update on […]

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Tax Intelligence

May 5, 2017

I wrote a book on tax risk management that includes tax and strategy. It is called TAX INTELLIGENCE and is available on Amazon. https://www.amazon.com/Tax-Intelligence-Habitual-Mistakes-Companies/dp/145006874X However, I am willing to send free pdf copies to those who request it – please send your requests to daniel@TaxRiskManagement.com. The book has been used in college tax classes on tax […]

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For frequent tax updates on South Africa and Africa

January 26, 2017

Please send your email address to info@TaxRiskManagement.com

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

February 3, 2016

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

January 22, 2016

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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Zimbabwe: Recent Zimbabwe Court cases

January 16, 2016

Recent Zimbabwe Court cases Comments provided by TaxMatrix (Pvt) Ltd – http://taxmatrix.co.zw/wp-content/uploads/2016/01/December-2015-MTU.pdf Care International- An employee causes a loss to the entity but loss also aggravated by the entity’s fault Case Name Care International In Zimbabwe v ZIMRA and ORS Summary  An employee ( one called Desmond) of Care International (Care) fraudulently declared and claimed […]

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