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    Tax Relief
    US tax returns, divine inspiration, Cardi B and poetry all feature in this month's less-than-serious look at recent tax news.
    April 30 2018
  • special
    Special features - May 2018
    Read this month's special features on Germany and Malta
    April 30 2018
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    Goldman Sachs invests in Argentina after Macri’s tax reform
    Equity International and Goldman Sachs Group are investing more than $300 million in Argentine real estate, following President Mauricio Macri's overhaul of the country's tax and economic strategy.
    Josh White, April 30 2018
  • intl-updates
    Chile: Cryptocurrencies in Chile
    Cryptocurrencies have been in the market for some considerable time. In fact, some have been around for almost two decades. Despite this, there has never been a real interest by the Chilean tax authorities in providing an opinion on the matter of how they should be taxed. That is, until now.
    April 30 2018
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    MNEs should restructure to enjoy China’s beneficial ownership tax treaty rules
    More non-residents will be eligible for safe harbour in China due to Circular 9 Multinationals indirectly investing into China should examine their restructuring options to take advantage of China's beneficial ownership tax treaty rules that could cut withholding tax rates on dividends, royalties and interest.
    Josh White, April 30 2018
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    South Africa: Budget 2018: tax and exchange control proposals
    The general principle in South Africa is that interest on funds borrowed to buy shares is not tax deductible. However, section 24O of the Income Tax Act provides an exception by deeming interest incurred on a loan to acquire shares in a resident 'operating company', as defined, to be incurred in the production of the income of that taxpayer, and hence tax deductible (subject to certain interest limitation provisions).
    April 30 2018
  • Craving a bit of substance
    I've never been one for fine dining. Don't get me wrong, I love flavour, freshness and fancy food, but to be honest I find myself in the same boat as the tax authorities. Something can be intricately and expensively assembled and put in front of me ever so politely, but what I really crave at the end of the day is substance.
    Joe Stanley-Smith, April 30 2018
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    America First: German implications of the US tax reform
    In December 2017, US President Donald Trump signed the Tax Cuts and Jobs Act (TCJA) which became effective immediately. Oliver Wehnert and Christian Ehlermann of EY explore the tax consequences for Germany.
    April 30 2018
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    The Brockman brief: Legal entity simplification: the time is now
    As the US has tried to ‘level the playing field’ with the Tax Cuts and Jobs Act enacted in December 2017, coupled with additional complexities and subjective interpretations around the world, it is time to reflect upon legal entity simplification.
    Keith Brockman, April 30 2018
  • Can South Africa’s tax authority rescue its credibility
    Can South Africa’s tax authority rescue its credibility?
    The South African Revenue Service (SARS) has been rocked by scandals over allegations of corruption, leaving the future of Commissioner Tom Moyane and the credibility of the tax authority hanging in the balance. Experts wonder if taxpayers can still trust the SARS.
    Josh White, April 30 2018
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