If this email is not displayed correctly please click here

Corporate Tax

19 October 2018
Gigi Nyanin Tax returns: when does prescription commence to run?

South Africa - Cliffe Dekker Hofmeyr

The Supreme Court of Appeal recently had to determine whether an assessment issued for secondary tax on companies (STC) in respect of a dividend cycle ending in February 2007, which had been levied under the Income Tax Act, had prescribed in accordance with the Tax Administration Act. The key issue for consideration was whether the Tax Administration Act had prohibited the South African Revenue Service from issuing the assessment for STC in respect of that dividend cycle.

Author: Gigi Nyanin
Read more

Recent updates

Louis Botha Crossing borders: the not-so-golden loop structure

South Africa - Cliffe Dekker Hofmeyr

Author: Louis Botha
Goh Ka Im High court finds DGIR's advance ruling is decision subject to judicial review

Malaysia - Shearn Delamore & Co

Authors: Goh Ka Im, Foong Pui Chi
Marco Abramo Lanza Italy implements OECD definition of 'permanent establishment'

Italy - Studio Legale Tributario Biscozzi Nobili

Authors: Marco Abramo Lanza, Oliviero Cimaz, Valentina Bertolini
Constantinos Christofi Tax treatment of non-returnable capital contributions

Cyprus - Elias Neocleous & Co LLC

Author: Constantinos Christofi
Maurus Winzap Swiss Parliament approves corporate tax reform

Switzerland - Walder Wyss

Authors: Maurus Winzap, Robert Desax
Valery Narezhniy Tax authorities to be given access to audit documents

Russia - Gorodissky & Partners

Author: Valery Narezhniy
Alexander Demner Cryptocurrency taxation: what business leaders need to know

Canada - Thorsteinssons LLP

Author: Alexander Demner