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

December 22, 2017

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

December 19, 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

December 19, 2017

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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Africa tax in Brief

November 29, 2017

Africa tax in Brief by Celia Becker Africa regulatory and business intelligence | executive cbecker@ENSafrica.com cell: +27 82 886 8744 African Tax Administration Forum launches transfer pricing risk assessment toolkit During the International Conference on Tax in Africa held in Abuja from 26 to 28 September 2017, the African Tax Administration Forum launched its “Toolkit for […]

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South Africa: Relocating and emigrating from South Africa

November 28, 2017

Relocating from South Africa? Key steps to undertake in the emigration process ENSafrica South Africa November 22 2017 There are a number of considerations when relocating to another country that involve much more than a mere physical departure and the taking up of permanent residence in a foreign country. In South Africa, an individual will continue to […]

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CFO Roadmap | The CFO’s Perspective on Tax and Reputation

November 22, 2017

CFO Roadmap | The CFO’s Perspective on Tax and Reputation  

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S.Africa: The Davis Tax Committee (the Committee) released a further report on “Tax Administration” on 13 November 2017

November 22, 2017

Davis Tax Committee report by Hogan Lovells South Africa November 21 2017 The Davis Tax Committee (the Committee) released a further report on “Tax Administration” on 13 November 2017 as part of the final six reports that were deliverable by the Committee. The report has five chapters covering: Governance of the South African Revenue Service Base Erosion […]

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OECD Multilateral Convention to Prevent BEPS: Implementation Guide and Initial Thoughts

November 21, 2017

OECD MULTILATERIAL CONVENTION TO PREVENT BEPS The final version of the OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) was published at the end of November 2016, and the signing ceremony took place in Paris on 7 June 2017, during which 68 countries covering 69 jurisdictions […]

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South Africa: Foreign Consultants in SA, & the High Court hears certain Tax Cases

November 4, 2017

1. Foreign consultants and services in South Africa 2. The High Court is prepared to hear certain cases At TRM Daniel Erasmus Tax Court Practitioners (daniel@TaxRiskManagement.com) we have advocated successfully that the High Court is the correct forum to address certain tax issues, particularly on interpretation and procedural defects, in certain instances. 1. South African […]

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INDIA: Impact of the MLI on Indian Tax Treaties – this will be of interest on the effects of the MLI on other countries

November 3, 2017

Impact of the MLI on Indian Tax Treaties – this will be of interest to the effects of the MLI on other countries   Daksha Baxi and Ankit Namdeo Khaitan & Co. Mumbai (India) Daksha Baxi is an Executive Director and Ankit Namdeo is an Associate in the Direct Tax Team, Khaitan & Co. Mumbai (India) […]

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