Archive | July, 2018

S.Africa: SARS new MAP Guide – Final

http://www.sars.gov.za/AllDocs/OpsDocs/Guides/LAPD-IT-G24%20-%20Guide%20on%20Mutual%20Agreement%20Procedures.pdf South Africa Report from Prof. Johann Hattingh, University of Cape Town Revenue Service issues final Guide on Mutual Agreement Procedures under tax treaties On 25 July 2018, the South African Revenue Service (SARS) issued a final Guide on Mutual Agreement Procedures (MAP). For earlier coverage, see South Africa-1, News 22 May 2018. The Guide […]

Read the full story

Posted in Africa, Courses, FP Carousel, FP News, Nigeria, SADC, South Africa, Transfer Pricing, West Africa, Zambia

S. Africa: CAN THE COURTS MAKE USE OF SARS INTERPRETATION NOTES IN INTERPRETING LEGISLATION?

CAN THE COURTS MAKE USE OF SARS INTERPRETATION NOTES IN INTERPRETING LEGISLATION? 25 Jul 2018 by PKF Durban In the recent case of Marshall N.O. and Others v Commissioner for the South African Revenue Service CCT208/17 [2018] ZACC 11 (25 April 2018), the Constitutional Court was required to consider the late filing of an application for leave […]

Read the full story

Posted in Africa, Courses, Events, FP Carousel, FP News, Nigeria, SADC, South Africa, Transfer Pricing, West Africa, Zambia