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SOUTH AFRICA: Favorable judgment in CSARS vs United Manganese

Mar 29,20by QUEBIKO

The Supreme Court of Appeal today handed down a favorable judgment in CSARS vs United Manganese of Kalahari regarding the …

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Deeming Fictions in the Context of Tax Treaties – Highlights of and Comments on Arguments in HMRC v. Fowler

By: Dhruv Sanghavi The Supreme Court of the United Kingdom heard the case of HMRC v. Fowler on Tuesday 24 …

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COVID-19 – refreshed perspective on force majeure and frustration

FOR PUBLIC INTEREST The outbreak of the novel coronavirus (“COVID-19-Outbreak”) and its potential impact on contractual performance, such as unforeseeable …

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SOUTH AFRICA: COVID-19 – Important Tax Related Matters

Mar 29,20by QUEBIKO

By SAICA Possible tax interventions to mitigate the economic effects of the COVID-19 pandemic in the South African context SAICA …

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SARS: Communication on S77 During COVID Lockdown

Mar 29,20by QUEBIKO

By SARS: Please download notice here: SARS_Communication_on_S77_during_COVID_lockdown

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South African GAAR: An emerging market’s experience

Mar 29,20by QUEBIKO

Article by Schalk Pieterse (practising attorney), and edited by Dr. Daniel N. Erasmus Introduction Tax avoidance and tax evasion have …

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USA: Recent Developments in Investment Treaty Arbitration, Africa

Mar 29,20by QUEBIKO

Article by: Ray Kaushik Download the article here: 2 bit Africa law summaries BITs article

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China — Value-Added Tax on Integrated Circuits

Mar 29,20by QUEBIKO

Complainant: United States of America Respondent: China Third Parties: Agreements cited: (as cited in request for consultations) Request for Consultations …

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USA: Bilateral Investment Treaties

Mar 29,20by QUEBIKO

The formal name for this type of agreement is: “Treaty Between the Government of the United States of America and …

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SARS Guide on MAP

Mar 29,20by QUEBIKO

Paper by: SARS This is a general guidance on the mutual agreement procedure (MAP) that allows competent authorities from the …

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