F Taxpayer vs SARS: Procedural Compliance in Tax Disputes
In the matter of F Taxpayer v SARS, the Tax Court of South Africa was tasked with evaluating the procedural compliance and statutory adherence of the …
Category: Africa
Boerdery v SARS: Assessing Deductibility of Premiums
In Boerdery v SARS, the South African Tax Court addressed whether premiums paid by Boerdery under insurance contracts with Company XYZ were deductible…
Bechan vs SARS: Search and Seizure Powers of Revenue Authorities
The case of Bechan and Another v SARS Customs Investigations Unit and Others was heard by the Supreme Court of Appeal (SCA) of South Africa, where Mr.…
The Thistle Trust vs C. South African Revenue Service: Understanding the Conduit Principle in Multi-Tiered Trusts
In the landmark case of The Thistle Trust v Commissioner for the South African Revenue Service, the Constitutional Court of South Africa was tasked wi…
Q&A: UN Model vs OECD Model Treaty: Key Differences in Taxation for Developing Countries
QUESTION: UN Model vs OECD Model Treaty: Key Differences in Taxation for Developing Countries
Emerging Transfer Pricing Trends in Africa: Insights from Dr. Daniel Erasmus at the 13th Annual Africa TP Summit
In this insightful address at the 13th Annual Africa Transfer Pricing Summit, Dr. Daniel N Erasmus explores the most pressing trends in transfer prici…
Global Trends in Transfer Pricing Disputes and Their Impact on African Multinational Enterprises
Transfer pricing disputes have become a prominent issue in the international tax landscape, as multinational enterprises (MNEs) seek to align their gl…
11th Annual Tax Indaba and 13th Annual Transfer Pricing Summit
The 11th Annual Tax Indaba and the 13th Annual Transfer Pricing Summit, produced by the South African Institute for Taxation (SAIT), bring together le…
Navigating Mutual Agreement Procedures (MAP): A Comprehensive Guide for South Africa
For businesses operating across borders, including those in South Africa, MAP is essential for avoiding double taxation and ensuring fair treatment un…
SARS’ New ‘Masterstroke’: How South Africa’s Tax Authority is Cracking Down on Taxpayers with Unprecedented Tactics
The South African Revenue Service (SARS) has unveiled a strategic and aggressive move in its ongoing battle against tax evasion. The key development? …