Pravin Gordhan, South Africa's finance minister, announced the South African Revenue Service (SARS)'s intention to launch a voluntary disclosure programme (VDP) in his budget speech earlier this year. The VDP will be instituted, as part of the Taxation Laws Second Amendment Bill, 2010 (Bill), from November 1 2010 to October 31 2011.
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If it gets pillar two right, India may be the ideal country that finds a balance between its global commitments and its national interests, Sameer Sharma argues
The controversial deal would ‘preserve the gains achieved under pillar two’, the OECD said; in other news, HMRC outlined its approach to dealing with ‘harmful’ tax advisers
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