Introduction Exchange Controls in South Africa remain firmly entrenched and apply to all exchange control resident entities and individuals. While generally they apply only in respect of South African assets, they sometimes apply in respect of non-South African assets. There are even exchange control restrictions which apply to non-residents. Individuals who emigrate from South Africa…
SARS clamps down on transfer pricing disclosures
New disclosure requirements for companies relating to transfer pricing have recently been issued by SARS. And those companies who don’t comply with these requirements will face criminal charges. The main new requirement is that it is compulsory for all companies with international transactions with related companies and persons, to attach a transfer pricing policy document…
Tax Secrecy Provisions Diluted
Tax Secrecy Provisions Diluted (to download Right-Click ‘Save As’)
When Countries Lose the Power to Tax
When Countries Lose their Power to Tax (To download Right-Click ‘Save As’)
The New Botswana Financial Services Centre
The New Botswana Financial Services Centre (To download Right-Click ‘Save As’)