Tax Law and International Tax Law

Subscribe
Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.
Article
U.S. Taxes World Cup Players: Would Nigeria Do The Same?
For the better part of June and July 2026, the FIFA World Cup had the world enthralled with nerve-racking matches, record-breaking performances and celebrations that stretched far beyond the stadiums. But while fans counted goals, another spectator was keeping a different score – the taxman. The tournament ended weeks ago, but for the players, the story did not end on the pitch. In its wake, athletes were faced with taxation tied to the sporting activities they performed in host countries, and for those who played on American soil, this meant up to 37% of their earnings, in some cases, going to the taxman.
Nigeria Tax
A
AELEX
Article
New Ground, Same Fight: Tax Court Permits Amendment To Introduce Additional Factual Bases For VAT Input Tax Deduction
The Tax Court has ruled on whether a taxpayer may amend its appeal statement to introduce new factual grounds supporting a disputed VAT input tax deduction, years after the original objection was filed. The decision clarifies the boundaries of Rule 32(3) of the Tax Court Rules and examines when late amendments will be permitted despite weak explanations for delay.
South Africa Tax
E
ENS
Article
The Diesel Refund Scheme: Wet And Dry Contracts, Joint Ventures And New Ways Of Mining In South Africa
South Africa's diesel refund scheme has long provided fiscal relief to mining operations, but its legislative framework struggles to accommodate modern contractual arrangements like wet contracts and joint ventures. Recent Supreme Court of Appeal judgments and 2022 amendments are reshaping how mining companies can access these vital refunds, though significant gaps remain between commercial reality and legal requirements.
South Africa Tax
E
ENS
Article
Africa Tax In Brief
African nations are implementing sweeping tax reforms across multiple jurisdictions, from Angola's supplementary petroleum incentives and Nigeria's virtual asset taxation framework to Mauritius's digital marketplace VAT rules and the Democratic Republic of the Congo's mining royalty adjustments. These coordinated changes reflect a continent-wide effort to modernize revenue collection, expand digital taxation, and strengthen compliance mechanisms.
South Africa Tax
E
ENS
See more

Webinars

See More

Related Country Guides

TD
Tax Disputes
CT
Corporate Tax

Tax Treaties

Article
Binding Private Ruling 430 And Trust-to-trust Distributions
South Africa's Revenue Service has issued Binding Private Ruling 430, clarifying its position on trust-to-trust distributions and the section 7(8) attribution rules. The ruling examines whether distributing an interest-free loan claim constitutes a disposition, explores how the causal nexus can be severed when downstream yields are generated by independent foreign companies, and reveals the administrative complexities trustees face when claiming foreign tax rebates for non-resident beneficiaries.
South Africa Tax
CD
Cliffe Dekker Hofmeyr
Article
Where You Park Your Holding Company Matters More Than You Think
Africa's emergence as a major investment destination has made the choice of holding company jurisdiction critical for investors targeting Kenyan assets. With over $70 billion in foreign direct investment flowing into the continent, the decision of where to incorporate affects taxation at multiple levels, investor protections, regulatory compliance, and ultimately determines the economic viability of the entire investment structure.
Worldwide Finance
E
ENS
Article
TEMPLARS Transcripts: Tax Digest | August 2026
The August 2026 issue of TEMPLARS Tax Transcripts examines developments in treaty policy, fiscal administration, and stamp duty adjudication as Nigeria continues to align administrative practice with its new tax statutes. Key updates include the signing of a Double Taxation Agreement between Nigeria and Hong Kong, the commencement of the Green Tax surcharge on imported high-engine vehicles, and the Accountant-General's directive to discontinue the 1% stamp duty deduction on payments to contractors, vendors
Nigeria Tax
T
Templars
See more

Property Taxes

Article
Transfer Duty And Instalment Sale Agreements: Understanding Section 20 Of The Alienation Of Land Act
Instalment sale agreements offer flexibility in South African property transactions, but many purchasers misunderstand when transfer duty becomes payable. Under Section 20 of the Alienation of Land Act, transfer duty liability may arise at the date of agreement signature—long before ownership actually transfers—creating unexpected financial obligations that require careful legal and tax planning from the outset.
South Africa Real Estate
BI
Barnard Inc.
See more

Inheritance Tax

See more

Sales Taxes: VAT, GST

Article
New Ground, Same Fight: Tax Court Permits Amendment To Introduce Additional Factual Bases For VAT Input Tax Deduction
The Tax Court has ruled on whether a taxpayer may amend its appeal statement to introduce new factual grounds supporting a disputed VAT input tax deduction, years after the original objection was filed. The decision clarifies the boundaries of Rule 32(3) of the Tax Court Rules and examines when late amendments will be permitted despite weak explanations for delay.
South Africa Tax
E
ENS
Article
Africa Tax In Brief
African nations are implementing sweeping tax reforms across multiple jurisdictions, from Angola's supplementary petroleum incentives and Nigeria's virtual asset taxation framework to Mauritius's digital marketplace VAT rules and the Democratic Republic of the Congo's mining royalty adjustments. These coordinated changes reflect a continent-wide effort to modernize revenue collection, expand digital taxation, and strengthen compliance mechanisms.
South Africa Tax
E
ENS
See more

Latest Videos

See more