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Middle East & Africa
Tax
Egypt
Maher Milad Iskander
State Development Tax Law No. 147 of 1984 was introduced on the 4th of October 1984, and its Executive Regulation issued on the 21st of April 1986.
Mauritius
AXIS Fiduciary Ltd
With increased tax regulations and scrutiny from the world international governing bodies, substance has become the new normal in terms of satisfying the criteria to achieve tax residency.
Nigeria
Andersen Tax LP
On 30th July, 2020, the Federal Inland Revenue Service issued a Public Notice informing taxpayers of its grant of further extension to the deadline for filing Companies Income Tax returns by one week.
TNP
The Finance Act which came into force on 13th January 2020, introduced the concept of "significant economic presence" ("SEP") as a new basis for the taxation of digital and online...
LeLaw Barristers & Solicitors
Tax remains a major (traditional) source of government revenue.
LeLaw Barristers & Solicitors
On 2 August 2017, Nigeria's Federal Executive Council (FEC) reviewed the list of "pioneer industries and pioneer products" (Pioneer List)...
Andersen Tax LP
With the growing digitalization of businesses, it is becoming increasingly evident that the existing international rules that allocate taxing rights among countries are largely ineffective.
LeLaw Barristers & Solicitors
One recurring point in transactions with withholding tax (WHT) requirement is: should the payer (obliged to deduct WHT from relevant payment), bear the payee's WHT burden by paying the gross amount and yet remit the WHT to the Revenue?
PwC Nigeria
In order to give taxpayers ample time to file their tax returns amid the lockdown, the LIRS had in March 2020 issued a public notice extending the filing deadline from 31 March to 30 June 2020.
LeLaw Barristers & Solicitors
Recently the House of Representatives, through its Committee on Finance, announced "Investigation of Corporate Tax Returns (2006-2011)" at page 51 THISDAY, 02.04.2012.
Andersen Tax LP
8th July, 2020, the Federal Inland Revenue Service ("FIRS or the Service") issued a Public Notice informing taxpayers of its decision to grant additional extension on the waiver of penalties
Andersen Tax LP
On 9th July, 2020, the Lagos State Internal Revenue Service ("LIRS" or "the Service") issued a Public Notice granting taxpayers additional incentives to ease the impact of the COVID-19 Pandemic
Andersen Tax LP
On 24th June, 2020, the Federal Inland Revenue Service ("FIRS" or "the Service") issued a Public Notice stating that certain items which were included as exempt from Value Added Tax ("VAT")...
Saudi Arabia
Nexdigm Private Limited
General Authority of Zakat and Tax (GAZT) in the Kingdom of Saudi Arabia (KSA) released final Transfer Pricing Bylaws (TP Bylaws)
Seychelles
Appleby
The new Immovable Property Tax, 2019 (IPT Act) came into force in Seychelles on 1 January 2020.
South Africa
ENSafrica
In South Africa, interest is deductible under the Income Tax Act, 1962 whether or not the interest is capital in nature, provided the interest is incurred "in the production of income" and as part of a "trade".
ENSafrica
Below, please find issue 49 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.
Uganda
ENSafrica
In a stunning decision, the High Court held that a temporary injunction will not be issued to restrain the Uganda Revenue Authority ("URA") from its statutory function of collecting taxes, save in limited circumstances.
ENSafrica
The recent ruling of the Tax Appeals Tribunal ("TAT") in the case of Century Bottling Company v Uganda Revenue Authority ("URA"), has brought the discretion of the Commissioner General of the...
Nexdigm Private Limited
FATCA is a legislation of the United States of America, which aims to combat tax evasion by the taxpayers in the country. It was enacted in 2010 to increase income tax reporting ...
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