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Corporate Tax

24 May 2019
Varusha Moodaley Further amendments to VAT e-services regulations enter into force

South Africa - Cliffe Dekker Hofmeyr

Revised regulations clarifying the e-services supplied by foreign suppliers to South African consumers which are subject to value added tax were proposed in 2018, which significantly broadened the scope of e-services. In the 2019 Budget Review, the minister of finance announced that further amendments would be made to the e-services regulations to address certain oversights. The regulations came into effect on 1 April 2019.

Authors: Varusha Moodaley, Gerhard Badenhorst
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Maurus Winzap Switzerland adopts new corporate tax reform

Switzerland - Walder Wyss

Swiss voters recently approved a new corporate tax reform, which will set the basis for new rules on Swiss corporate taxation and secure and enhance Switzerland's overall attractiveness as a business location. The reform includes a patent box, an R&D super deduction and a notional interest deduction for high-tax cantons. There are also substantial non-tax (revenue-raising) measures and new provisions on social security contributions.

Authors: Maurus Winzap, Robert Desax
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Recent updates

Dominique van der Westhuizen Preference share funding structures: overview of Companies Act and Income Tax Act provisions

South Africa - Cliffe Dekker Hofmeyr

Authors: Dominique van der Westhuizen, Chanté du Plessis, Roelf Horn
António Fernandes de Oliveira Constitutional Court decisions reassure corporate taxpayers

Portugal - AFDO-adv

Authors: António Fernandes de Oliveira, Mónica Respício Gonçalves
Pranay Bhatia Notable case law: private share placements, slump sales and transfer pricing

India - BDO LLP

Author: Pranay Bhatia
Goh Ka Im Do databases constitute 'plant' and qualify for capital allowances?

Malaysia - Shearn Delamore & Co

Authors: Goh Ka Im, Foong Pui Chi
Kevin Spencer Tax Court declares state corporate incentives non-taxable income under federal law

USA - McDermott Will & Emery

Authors: Kevin Spencer, Le Chen
Tim Barrett Federal government tables 2019 Budget: investing in middle class

Canada - Thorsteinssons LLP

Author: Tim Barrett

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