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 Deloitte Transfer Pricing GlobalAs resource-rich Middle Eastern governments suffer a decline in oil revenues, many governments are reforming transfer pricing (TP) regulations to limit capital flight. Deloitte’s Shiv Mahalingham, Alena Kovalova and Claire Boushell discuss the regional regulatory trends. -
Sponsored by Webber WentzelSouth Africa's Supreme Court of Appeal (SCA) handed down an important judgment on the doctrine of simulation, or substance over form, on November 9 2018, putting to rest some significant confusion created by an earlier judgment of the Gauteng Tax Court.
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Sponsored by Eurofast EgyptThe head of Egypt's tax authority (ETA) Emad Sami said on August 26 2018 that an amendment to the Income Tax Act had been drafted to allow the finance minister to access corporate bank accounts to help combat tax evasion.
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