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South Africa

Africa

Brazil signs tax treaty with UAE potentially ending blacklisting, approves South Africa pact

November 14, 2018

Francisco Lisboa Moreira of Bichara Advogados, São Paulo, discusses the latest tax treaty developments in Brazil . . .

Africa

South Africa Budget includes dividend withholding tax increase

February 27, 2017

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

Hong Kong, France to exchange of country-by-country reports

January 15, 2018

The government of Hong Kong on January 15 announced that it has entered into an arrangement with France for the automatic exchange of country-by-country (CbC) reports on the tax affairs . . .

No Picture
Africa

Swiss Federal Council adopts MLI

August 22, 2018

The Swiss Federal Council on August 22 adopted a dispatch on the Multilateral Convention to Implement Tax Treaty . . .

Africa

Paper reviews findings of 9 academics on likely impact of BEPS anti-hybrid rules on Uruguay, Colombia, Brazil, South Africa: SSRN→

March 29, 2017

See: SSRN.

Africa

South Africa identifies taxes qualifying for tax treaty relief

February 7, 2017

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

South Africa proposes to increase VAT rate, subject more foreign electronic services to VAT

February 21, 2018

South Africa’s 2018-19 budget, announced today, proposes the nation’s first VAT rate increase since 1993, raising the VAT from 14 to 15 percent to cover a revenue shortfall. No changes are made to the countries’ 28 percent corporate tax in an effort to maintain South Africa’s competitiveness . . .

Africa

BRICS country tax officials express support for “inclusive framework” on BEPS

December 6, 2016

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

South Africa considers crackdown on tax avoidance through hybrid debt: EY→ 

May 16, 2016

See:  EY

Africa

Edward Kieswetter appointed South African Revenue Service Commissioner

March 29, 2019

Edward Kieswetter has been appointed Commissioner of South African Revenue . . .

Americas

OECD asks MNEs for feedback on cross-border tax dispute resolution in Argentina, Chile, Colombia, Croatia, India, Latvia, Lithuania, South Africa

July 26, 2018

The OECD is seeking feedback on multinationals’ experience with cross-border tax dispute resolution procedures in . . .

Africa

BRICS countries agree to coordinate response to G20 international tax work

July 31, 2017

Tax authorities of the five BRICS nations – Brazil, Russia, India, China and South Africa – agreed to enhance their cooperation on international tax matters during the annual meeting of the heads of the BRICS revenue administrations, held . . .

Africa

South Africa issues draft regulations on country-by-country reporting: KPMG→

April 15, 2016

See: KPMG

No Picture
Africa

South Africa, Switzerland agree to automatic exchange of information

November 26, 2016

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 . . . 

No Picture
Africa

Switzerland consults on introducing automatic exchange of tax information with 22 countries

December 1, 2016

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

G20 leaders seek improved international tax system based on tax treaties, transfer pricing rules

December 3, 2018

G20 leaders, in a communique issued after their summit in Buenos Aires, Argentina, reaffirmed their commitment to improving the international tax system . . .

Africa

South Africa appoints new chief officer of customs and excise

January 31, 2018

The South African Revenue Service (SARS) announced January 30 that its chief officer of customs and excise, Jed Michaletos, has resigned and that Teboho Mokoena will take . . .

Africa

US has agreed to country-by-country tax info exchange with 11 countries, OECD says

June 22, 2017

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

April 5, 2017

Hong Kong has agreed to automatic exchange of financial account information in tax matters with the governments of South . . .

Africa

South Africa’s budget includes anti-avoidance measures: EY→

February 22, 2017

See: EY.

Africa

South Africa issues draft guidance on withholding tax for royalties

March 13, 2017

Dr. E. Brincker of Cliffe Dekker Hofmeyr, Johannesburg, analyzes a South African Revenue Service draft Interpretation Note, issued on March 9 concerning the withholding tax on royalties paid to a non-resident for the use of intellectual property . . .

Africa

South Africa’s Davis Tax Committee recommends way forward on BEPS

November 14, 2017

South Africa’s Davis Tax Committee on October 13 published its second and final report on base erosion and profit shifting (BEPS). This new report replaces its earlier report on the topic. The purpose . . .

Africa

South Africa updates guidance on taxation of foreign dividends

March 22, 2018

The South African government today released an updated version of its draft interpretation note on the taxation of foreign . . .

Africa

Singapore-South Africa tax treaty enters into force

December 22, 2016

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

October 10, 2016

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

Dividends paid by Netherlands company to South Africa parent exempt from withholding, court rules: EY→

September 11, 2017
Africa

Draft South African guidance details tax rules denying deduction for royalty payment on “tainted” IP

January 9, 2018

The South African Revenue Authority on January 9 issued draft guidance interpreting a 2009 law which denies a tax deduction for royalties paid to use “tainted” intellectual . . .

Africa

DLA Piper hires Andrew Lewis to run new South Africa tax practice

September 1, 2017

DLA Piper has launched a tax practice in Johannesburg, South Africa, and has appointed Andrew Lewis as its tax director, the firm . . .

Africa

South Africa issues draft guidance on deductions for scientific, technological R&D→

January 17, 2017

See: Draft Interpretation Note 50.

Australia

31 nations sign agreement on exchange of country-by-country transfer pricing reports

January 27, 2016

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

Australia releases draft law adopting BEPS MLI, seeks to amend 30 bilateral tax treaties 

February 8, 2018

The Australian government on February 8 released for public comment a draft law that would give the force of law to a multilateral tax treaty designed to amend about 30 of Australia’s tax treaties with other . . .

Africa

OECD publishes transfer pricing profiles for Costa Rica, Greece, South Korea, Panama, Seychelles, South Africa, Turkey, Singapore

September 7, 2018

The OECD today announced the release of new transfer pricing . . .

Africa

South Africa grants extension for multinationals to file country-by-country reports

December 2, 2017

The South African government has granted an extension for multinationals to file country-by-country reports originally due December 2017 or January 2018. MNE . . .

Africa

Mark Kingon appointed acting commissioner of South Africa’s tax agency

March 20, 2018

The South African Revenue Service (SARS) on March 20 announced the appointment of Mark Kingon as acting Commissioner with . . .

Africa

South African budget takes aim at hybrid debt instruments, share buybacks

March 2, 2016

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

BRICS leaders pledge to increase role in international tax standard setting

September 4, 2017

Leaders of the five BRICS nations – Brazil, Russia, India, China and South Africa – today agreed to enhance their cooperation to provide the BRICS countries with a greater say in international tax law standard . . .

Africa

South Africa publishes tax treaty mutual agreement procedure guide

July 30, 2018

The South African government on July 25 published a new guide on accessing the mutual agreement procedure (MAP), which is a process benefiting taxpayers that conduct cross-border business agreed to by South. . .

Africa

BRICS: tax policies should enhance growth, address BEPS

October 17, 2016

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

November 27, 2016

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 . . . 

Posts navigation

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RECENT COMMENTS
  • Khaled Al Zaabi on Spanish government proposes digital services tax: “We are seeking assistance with Digital Assets and International Tax Consulting to help Abu Dhabi UAE Oil Company navigate the…” October 24 ,2024
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Latest

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R&D Tax Credit News

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Accounting & Reporting News

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    March 29, 2022
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US tax focus

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