This content is from: Sponsored Amendment to taxation of foreign dividends South African residents pay tax on their foreign dividends. However, various exemptions apply. In particular, where a resident of South Africa holds at least 20% of the ordinary shares in the declaring company and var... By ITR Correspondent August 31 2010
This content is from: Brazil: Caution advised to avoid disaster Simone Dias Musa, Clarissa Machado and Camilla Lagrasta explain how not following the OECD guidelines makes the Brazilian rules difficult to follow. With fixed margins regardless of industry and new thin capitalizatio... August 31 2010
This content is from: Mexico: Moving forward along a different path In Mexico, the transfer pricing rules have been in force since 1997, a relatively long time in Latin America. Moisés Curiel, Carlos Linares and Emilio Angeles talk taxpayers through staying on the right side of the no... August 31 2010
