Archive | June, 2019

Mauritius 2019 Budget Speech

The Prime Minister of Mauritius presented the Mauritian Budget Speech for the 2019/20 year yesterday. The important tax proposals, insofar as they are relevant for South African tax residents looking to use Mauritius as a jurisdiction for tax planning, may be summarized as follows- An amendment to the definition of the tax residency of companies whereby any Mauritian incorporated […]

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Posted in FP News

Tax risk management free pdf book

Tax risk management free pdf book & copy of latest ground breaking judgment against SARS Dr Daniel N Erasmus PhD EA USTCP Int’l Tax Attorney Tax Risk Management is more relevant than ever. Claim your free Tax Risk Management pdf copy now: http://taxriskmanagement.com/wp-content/uploads/2018/03/a-Tax-Intelligence-The-7-Habitual-Tax-Mistakes-Made-by-Companies-updated-26-Jan-2018.pdf Here is the summary book: http://taxriskmanagement.com/wp-content/uploads/2018/03/7-Habitual-Tax-Mistakes-updated-26-Jan-2018.pdf Here is a tax risk management […]

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

TP articles in DTAs being used as “tax charging sections”

Here are the recent cases where the courts have considered whether or not Article 9 Associated Enterprise or it’s equivalent can be used as a “charging section” for TP in domestic legislation: It should be noted that some countries like Australia and France have domestic tax provisions that entitle them to use Article 9 as […]

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Posted in FP News