Africa
Spain did not transpose EU VAT rules for SMEs or works of art; in other news, an increased VAT threshold came into force in South Africa
The big four firm is consolidating 16 entities across the region to create a single 6,000-partner behemoth
The landmark Indian Supreme Court judgment redefines GAAR, JAAR and treaty safeguards, rejects protections for indirect transfers and tightens conditions for Mauritius‑based investors claiming DTAA relief
Zion Adeoye, a tax specialist, had been suspended from the African law firm since October over misconduct allegations
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Sponsored by Webber WentzelA number of proposed tax changes were highlighted in documents released as part of South Africa's annual budget on February 20 2019. The draft legislation dealing with these will only be released for comment later in the year, but some of the key takeaways have been highlighted below. -
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.
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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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