Tax Law and International Tax Law

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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
Tax In Brief - Issue 172
This issue of ENS' tax in brief provides a comprehensive snapshot of recent South African tax developments, including significant High Court judgments on SARS appeals and enforcement orders, new SARS publications on documentary proof requirements and the Advance Pricing Agreement programme, and multiple customs and excise tariff amendments affecting various imported goods. The brief also covers important international developments from the OECD regarding the Global Minimum Tax implementation and corporate t
South Africa Tax
E
ENS
Article
NRS Commences Compliance Monitoring For Large Taxpayers Under The National E-Invoicing & Electronic Fiscal System (EFS) – Deadline: 31 July 2026
The Nigeria Revenue Service has launched compliance monitoring for large taxpayers under the National E-Invoicing & Electronic Fiscal System, requiring companies with annual turnover of ₦5 Billion and above to complete full system integration by 31 July 2026. Non-compliant entities face immediate enforcement actions, statutory penalties, and potential operational disruptions under applicable tax laws.
Nigeria Tax
Adeola Oyinlade & Co
Article
Africa Tax In Brief - 14 July 2026
This comprehensive update covers significant tax and regulatory developments across 30 African jurisdictions during mid-2026, including Angola's new oil block incentives and unified Personal Income Tax Code, Botswana's major tax rate increases and transfer pricing regulations, Kenya's Finance Act 2026 with mortgage interest relief expansion, Nigeria's implementation of the unified Taxpayer Identification system and presumptive tax regime, and Rwanda's new transfer pricing rules framework. The bulletin exami
Worldwide Tax
E
ENS
Article
Structured Self-insurance: A Win For SARS, But Questions Remain
The Western Cape High Court's recent ruling in C:SARS v Meiring Citrus overturned a Tax Court decision and disallowed a ZAR9.6 million income tax deduction claimed by a citrus farmer for what was marketed as an insurance premium. The judgment raises critical questions about the distinction between genuine insurance and investment arrangements, the burden of proof in prescription cases, and the application of accounting standards to tax deductions. Taxpayers with similar structured self-insurance products sh
South Africa Tax
E
ENS
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Webinars

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Tax Disputes
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Corporate Tax

Corporate Tax

Article
NRS Commences Compliance Monitoring For Large Taxpayers Under The National E-Invoicing & Electronic Fiscal System (EFS) – Deadline: 31 July 2026
The Nigeria Revenue Service has launched compliance monitoring for large taxpayers under the National E-Invoicing & Electronic Fiscal System, requiring companies with annual turnover of ₦5 Billion and above to complete full system integration by 31 July 2026. Non-compliant entities face immediate enforcement actions, statutory penalties, and potential operational disruptions under applicable tax laws.
Nigeria Tax
Adeola Oyinlade & Co
Article
Africa Tax In Brief - 14 July 2026
This comprehensive update covers significant tax and regulatory developments across 30 African jurisdictions during mid-2026, including Angola's new oil block incentives and unified Personal Income Tax Code, Botswana's major tax rate increases and transfer pricing regulations, Kenya's Finance Act 2026 with mortgage interest relief expansion, Nigeria's implementation of the unified Taxpayer Identification system and presumptive tax regime, and Rwanda's new transfer pricing rules framework. The bulletin exami
Worldwide Tax
E
ENS
Article
Structured Self-insurance: A Win For SARS, But Questions Remain
The Western Cape High Court's recent ruling in C:SARS v Meiring Citrus overturned a Tax Court decision and disallowed a ZAR9.6 million income tax deduction claimed by a citrus farmer for what was marketed as an insurance premium. The judgment raises critical questions about the distinction between genuine insurance and investment arrangements, the burden of proof in prescription cases, and the application of accounting standards to tax deductions. Taxpayers with similar structured self-insurance products sh
South Africa Tax
E
ENS
See more

Transfer Pricing

Article
Tax In Brief - Issue 172
This issue of ENS' tax in brief provides a comprehensive snapshot of recent South African tax developments, including significant High Court judgments on SARS appeals and enforcement orders, new SARS publications on documentary proof requirements and the Advance Pricing Agreement programme, and multiple customs and excise tariff amendments affecting various imported goods. The brief also covers important international developments from the OECD regarding the Global Minimum Tax implementation and corporate t
South Africa Tax
E
ENS
Article
Africa Tax In Brief - 14 July 2026
This comprehensive update covers significant tax and regulatory developments across 30 African jurisdictions during mid-2026, including Angola's new oil block incentives and unified Personal Income Tax Code, Botswana's major tax rate increases and transfer pricing regulations, Kenya's Finance Act 2026 with mortgage interest relief expansion, Nigeria's implementation of the unified Taxpayer Identification system and presumptive tax regime, and Rwanda's new transfer pricing rules framework. The bulletin exami
Worldwide Tax
E
ENS
Article
An Overview Of The Tax Treatment Of Collective Investment Schemes Under The Nigeria Tax Act 2025 And The Nigeria Tax Administration Act 2025
Nigeria's tax landscape has transformed with the Nigeria Tax Act 2025 and Nigeria Tax Administration Act 2025, introducing a comprehensive framework for collective investment schemes. These reforms consolidate previously fragmented tax provisions, exempt dividends from authorised CISs, and create greater certainty for fund managers, trustees, and investors in Nigeria's capital markets.
Nigeria Tax
UU
Udo Udoma & Belo-Osagie
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Tax Authorities

Article
Tax In Brief - Issue 172
This issue of ENS' tax in brief provides a comprehensive snapshot of recent South African tax developments, including significant High Court judgments on SARS appeals and enforcement orders, new SARS publications on documentary proof requirements and the Advance Pricing Agreement programme, and multiple customs and excise tariff amendments affecting various imported goods. The brief also covers important international developments from the OECD regarding the Global Minimum Tax implementation and corporate t
South Africa Tax
E
ENS
Article
NRS Commences Compliance Monitoring For Large Taxpayers Under The National E-Invoicing & Electronic Fiscal System (EFS) – Deadline: 31 July 2026
The Nigeria Revenue Service has launched compliance monitoring for large taxpayers under the National E-Invoicing & Electronic Fiscal System, requiring companies with annual turnover of ₦5 Billion and above to complete full system integration by 31 July 2026. Non-compliant entities face immediate enforcement actions, statutory penalties, and potential operational disruptions under applicable tax laws.
Nigeria Tax
Adeola Oyinlade & Co
Article
Structured Self-insurance: A Win For SARS, But Questions Remain
The Western Cape High Court's recent ruling in C:SARS v Meiring Citrus overturned a Tax Court decision and disallowed a ZAR9.6 million income tax deduction claimed by a citrus farmer for what was marketed as an insurance premium. The judgment raises critical questions about the distinction between genuine insurance and investment arrangements, the burden of proof in prescription cases, and the application of accounting standards to tax deductions. Taxpayers with similar structured self-insurance products sh
South Africa Tax
E
ENS
See more

Inheritance Tax

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Latest Videos

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