International Tax Principal Purpose Test and Double Tax Agreements The Principal Purpose Test: Accessing the benefits of Double Tax Agreement just got a bit…Regan van RooyAugust 27, 2021
Africainternational tax developments Inclusive Framework proposals released by the ATAF Proposals released by the ATAF on the Inclusive Framework At the beginning of July 2021,…Regan van RooyAugust 13, 2021
Associated EnterprisesConnected personsTransfer Pricing South Africa’s new associated enterprise rules As if the connected person definition wasn’t hard enough, it’s about to get worse… SA’s…Regan van RooyJuly 9, 2021
International Tax BEPS 2.0 Inclusive Framework announced That was quick! BEPS 2.0 Inclusive Framework announced seemingly overnight In our previous newsletter, Will…Regan van RooyJuly 2, 2021
international tax developments Mauritian implementation of the MLI So Mauritius has implemented the Multi-Lateral Instrument: what does this mean? On 1 August 2020,…Regan van RooyJune 25, 2021
International TaxWHT WHT – often the single biggest cost of investing in Africa Withholding tax – often the single biggest cost of investing in Africa One thing we…Regan van RooyMay 21, 2021