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
The Privy Council Provides Clarity To The Global Business Industry: Interest Exemptions Upheld In Mauritius
The Judicial Committee of the Privy Council has delivered a landmark ruling on Mauritius tax law, clarifying how companies can claim the 80% partial tax exemption on interest income. The decision centers on whether income-generating activities must be part of a company's core business or simply conducted within Mauritius to qualify for the exemption. This interpretation has far-reaching implications for multinational corporations operating under Mauritius' harmonised fiscal regime and its alignment with OEC
Mauritius Tax
A
Appleby
Article
EU Guidance Note For Pleasure Boats And Aircraft
The European Commission has issued its first-ever guidance document specifically addressing the VAT and customs status of privately owned pleasure boats and aircraft within the EU. This comprehensive guidance establishes a presumption of Union status for recreational craft, clarifies scenarios where temporary exits don't trigger loss of status, and outlines relief provisions for returned goods and temporary importation procedures for non-EU vessels.
European Union Tax
MT
Mamo TCV Advocates
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Corporate Tax
TD
Tax Disputes

Inheritance Tax

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Tax Treaties

Article
Landmark Mauritian Judgment From The Judicial Committee Of The Privy Council
The Judicial Committee of the Privy Council has delivered a landmark ruling on Mauritius tax law, clarifying when companies can claim an 80% exemption on interest income under the Income Tax Act. This decision resolves a critical dispute between Alteo Energy Ltd and the Mauritius Revenue Authority regarding the interpretation of substantial activity requirements for tax exemptions. The judgment establishes a new framework for determining eligibility based on where income-generating activities are performed
Mauritius Tax
E
ENS
Article
Commission Proposes Taxation Omnibus To Simplify Direct Taxation And Boost EU Competitiveness
The European Commission's Taxation Omnibus introduces sweeping amendments to five key EU tax directives, aiming to simplify decades of accumulated complexity while maintaining protections against tax avoidance. These reforms promise broader withholding tax exemptions, new R&D allowances, and alignment with international Pillar Two standards, potentially reshaping cross-border business operations across the EU by 2029.
European Union Tax
LL
Loyens & Loeff
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Tax Authorities

Article
Nigeria Revenue Service Commences Compliance Monitoring For Large Taxpayers Under The National E-invoicing & Electronic Fiscal System (‘EFS’)
Nigeria's Revenue Service has initiated compliance monitoring for large taxpayers as part of the National E-invoicing and Electronic Fiscal System implementation. This development marks a significant step in the country's tax administration modernization efforts, requiring affected businesses to ensure their systems and processes align with the new electronic invoicing requirements.
Nigeria Tax
AP
Advocaat Law Practice
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
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ENS
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Income Tax

Article
The Privy Council Provides Clarity To The Global Business Industry: Interest Exemptions Upheld In Mauritius
The Judicial Committee of the Privy Council has delivered a landmark ruling on Mauritius tax law, clarifying how companies can claim the 80% partial tax exemption on interest income. The decision centers on whether income-generating activities must be part of a company's core business or simply conducted within Mauritius to qualify for the exemption. This interpretation has far-reaching implications for multinational corporations operating under Mauritius' harmonised fiscal regime and its alignment with OEC
Mauritius Tax
A
Appleby
Article
Giving That Lasts: Designing A Charitable Trust For Enduring Impact In Nigeria
In 2017, a discovery in Nigeria's North-East unsettled the country: relief materials meant for families displaced by conflict had allegedly been diverted and were turning up for sale in open markets. It was a blunt reminder that generosity, on its own, guarantees nothing. Comparable concerns — that charitable platforms can be exploited for illicit financing, including terrorist financing — have surfaced both in Nigeria and across the world.
Nigeria Commercial
SP
SimmonsCooper Partners
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
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ENS
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