Africa
Three tax experts dissect the impact of a 30% tariff that has shaken up trade relations between South Africa and the US
As we move into an era of ‘substance over form’, determining the fundamental nature of a particular instrument is key when evaluating the tax implications of selling hybrid securities
Specified taxpayers will have to apply a 19% VAT rate on services offered by third parties through their platforms; in other news, Donald Trump imposed 30% South African tariffs
Awards
ITR is delighted to reveal all the shortlisted nominees for the 2025 EMEA Tax Awards
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Sponsored by Baker McKenzie LuxembourgThe technological revolution has led the OECD to attempt to redefine the concept of permanent establishments. Antonio A Weffer of Baker & McKenzie Luxembourg discusses how the related notion of the finance function is evolving in a digital cross-border setting. -
Sponsored by Deloitte LuxembourgRalf Heussner and Iva Gyurova of Deloitte Luxembourg explore the key global transfer pricing trends of the coming years, which will influence businesses and taxpayers in the financial services sector.
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Sponsored by SF Consulting/Crowe IndonesiaSri Wahyuni Sujono and Gandi Siregar of SF Consulting/Crowe Indonesia summarise the tax audit procedure in Indonesia, while explaining why pressure to achieve tax revenue targets in 2020 may stimulate an aggressive approach.
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