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Middle East & Africa
Tax
Israel
Pearl Cohen Zedek Latzer Baratz
In the third week of October, the District Court in Jerusalem released its decision in connection with the – very tax relevant – difference between a "loan" and a "capital note"...
Kenya
Bowmans
In a decision that highlights the ever increasing power struggle between the two Houses of Parliament, on 29th October 2020, a 3 Judge Bench of the High Court in Petition No. 284 of 2019...
Anjarwalla & Khanna
These measures included tax interventions that were designed with the intention of cushioning Kenyans and Kenyan businesses from these effects.
Mauritius
ATax Advisors Limited
Corporate Tax Comparative Guide for the jurisdiction of Mauritius, check out our comparative guides section to compare across multiple countries
Nigeria
Andersen Tax LP
On 8th October, 2020, the Tax Appeal Tribunal ("TAT" or "the Tribunal"), sitting in Benin, delivered a ruling in the case of Citibank Nigeria Limited ("Citibank" or "the Bank") ...
Andersen Tax LP
Until recently, stamp duties had been one of the underutilized sources of revenue for the Nigerian Government.
Resolution Law Firm
Under the Nigerian constitution, petroleum is considered a national asset and the ownership is vested in the Federal Government to manage for the entire country.
Sefton Fross
Globally, tax laws assume that you need a certain level of physical presence (an office, a factory, a workshop etc.) in a foreign country before you can be assumed to have earned taxable revenue from that country.
Andersen Tax LP
There is no doubt that the last few years, 2018 in particular, witnessed significant developments in the Nigerian Transfer Pricing (TP) space including the introduction of various TP Regulations and Guidelines.
Andersen Tax LP
n 2009, the Lagos State Government enacted the Partnership (Amendment) Law of Lagos State ("the Partnership Law").
Oman
TMF Group
Companies supplying taxable goods or services in Oman will need to comply with the new VAT laws from April 2021.
Nexdigm Private Limited
The Oman Government has published the VAT law in the official Gazette on 18 October 2020.
Nexdigm Private Limited
After the VAT law was published in the Official Gazette on 18 October 2020, Oman will be the fourth GCC country to implement VAT after KSA, UAE and Bahrain.
South Africa
Bowmans
It will certainly be mentioned in history books and, for those of us with an interest in tax, the year had some attention-grabbing moments.
ENSafrica
Below, please find issue 53 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.
ENSafrica
The South African Income Tax Act, 1962 (the "Act") levies dividends tax of 20% on dividends paid by South African resident companies and non-resident companies (but in the latter case
ENSafrica
Double taxation is the spectre that stalks the battlefield of transfer pricing disputes which cannot be satisfactorily resolved.
ENSafrica
The African Tax Administration Forum ("ATAF") on 30 September 2020, released its Suggested Approach to Drafting Digital Services Tax Legislation as guideline for taxing highly digitalized...
Bowmans
The Minister of Finance has proposed two amendments to the regulations which govern transfer pricing transactions between related entities as well as to the documentation requirements as outlined in ...
Nexdigm Private Limited
Earlier in August 2020, the UAE made a retrospective amendment to its Economic Substance Regulation (ESR). The amended law (also referred to as ‘New ESR') made significant changes to the ...
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