Africa
South Africa
Africa
South Africa Budget includes dividend withholding tax increase
Dr. E. Brincker of Cliffe Dekker Hofmeyr, Johannesburg, discusses international tax proposals in the South Africa budget, delivered February 22, that will affect multinational corporations . . .
Asia-Pacific
Africa
Africa
Africa
South Africa identifies taxes qualifying for tax treaty relief
Davide Anghileri of the University of Lausanne writes about new guidance issued by the South African Revenue Service that identifies taxes that are similar to income taxes and thus qualify for tax treaty relief . . .
Africa
Africa
BRICS country tax officials express support for “inclusive framework” on BEPS
Heads of revenue of the BRICS countries – Brazil, Russia, India, China, and South Africa – at a meeting held December 5–6 in Mumbai, expressed support for measures . . .
Africa
Africa
Americas
Africa
Africa
Africa
South Africa, Switzerland agree to automatic exchange of information
On 24 November, Switzerland signed joint declarations on the introduction of automatic exchange of information (AEOI) in tax matters with South Africa, writes Davide Anghileri of the University of Lausanne . . .
Africa
Switzerland consults on introducing automatic exchange of tax information with 22 countries
The Swiss government has today announced a consultation on commencing automatic exchange of information in tax matters with 22 countries, writes Davide Anghileri, a lecturer at the University of Lausanne . . .
Africa
Africa
Africa
US has agreed to country-by-country tax info exchange with 11 countries, OECD says
The United States has so far put in place 11 bilateral competent authority arrangements for the automatic exchange of country-by-country reports, the OECD reported a June 22 release. The US now has . . .
Africa
Hong Kong agrees to automatic exchange of tax information with South Africa and Portugal
Hong Kong has agreed to automatic exchange of financial account information in tax matters with the governments of South . . .
Africa
Africa
Africa
Africa
Africa
Singapore-South Africa tax treaty enters into force
A new Singapore-South Africa tax treaty entered into force on December 16, Singapore’s Ministry of Finance . . .
Brazil
UN tax committee to consider major updates to transfer pricing manual, model tax treaty
The UN Committee of Experts on International Cooperation in Tax Matters (Committee) has released several reports in advance of its annual meeting, slated for October 11–14 in New York, revealing that significant changes to the UN transfer pricing manual and model tax convention are . . .
Africa
Africa
Africa
Africa
Australia
31 nations sign agreement on exchange of country-by-country transfer pricing reports
In an effort to provide their tax administrations with more tools to combat corporate tax avoidance through transfer pricing, officials from 31 countries today signed an agreement setting . . .
Africa
Africa
Africa
Africa
Africa
South African budget takes aim at hybrid debt instruments, share buybacks
South Africa’s 2016 budget includes a measure to curb perceived abuses associated with hybrid debt instruments and a warning about future action on share buybacks, writes South African tax practitioner, Peter Dachs . . .
Africa
Africa
Africa
BRICS: tax policies should enhance growth, address BEPS
BRICS leaders, following their summit held October 15–16, called for tax policies that promote inclusive growth and expressed support for the implementation of the OECD/G20 base erosion profit shifting . . .
Africa
South Africa: transfer pricing record-keeping rules finalized
Jens Brodbeck, head of ENSafrica’s transfer pricing practice in Cape Town, discusses new South African record-keeping requirements for transfer pricing transactions which became effective October 1 . . .
