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Results: 1-9 of 9

Australian perspective on privileged tax advice provided by accountants

  • DLA Cliffe Dekker Hofmeyr
  • -
  • Australia, South Africa
  • -
  • April 21 2011

Having regard to the complex tax and accounting rules and the interaction between these two disciplines across the globe, the logical conclusion is that tax is no longer the sole playground of lawyers

Carbon taxes

  • DLA Cliffe Dekker Hofmeyr
  • -
  • Australia, South Africa
  • -
  • April 8 2011

We have been following the space on the proposed Carbon Tax carefully

The implications for South African residents of the exchange of information article in DTA’s concluded by South Africa

  • ENS - Edward Nathan Sonnenbergs
  • -
  • Australia, South Africa
  • -
  • January 16 2012

South Africa has entered into a number of Agreements for the Prevention of Double Taxation (“DTA’s”) with other states which contain an exchange of information clause

Sent packing

  • DLA Cliffe Dekker Hofmeyr
  • -
  • Australia, South Africa
  • -
  • May 18 2012

Mr Eduard Sent (Sent) was sent packing by the Federal Court of Australia (FCA) on 16 April 2012, in an appeal against a decision by the Administrative Appeals Tribunal (Tribunal) on whether some or all of a payment of $11,600,000 to an executive share trust (Trust) was assessable as income in the hands of Sent (Sent v Commissioner of Taxation 2012 FCA 382

Australian GAAR to be amended retrospectively lessons from down under

  • DLA Cliffe Dekker Hofmeyr
  • -
  • Australia, South Africa
  • -
  • August 3 2012

The Australian General Anti-Avoidance Rule (GAAR) is found in Part IVA of the Income Tax Assessment Act, 1936

Selected international tax & legal consequences

  • Baker & McKenzie
  • -
  • Argentina, Australia, Austria, Belgium, Brazil, Canada, Chile, China, Colombia, Czech Republic, Denmark, Finland, France, Germany, Hong Kong, Hungary, India, Indonesia, Ireland, Israel, Italy, Japan, Malaysia, Mexico, Netherlands, New Zealand, Norway, Philippines, Poland, Portugal, Singapore, Slovakia, South Africa, South Korea, Spain, Sweden, Switzerland, Taiwan, Thailand, United Kingdom
  • -
  • August 10 2012

The August 2012 issue includes a summary of selected international legal and tax consequences for employee stock options, employee stock purchase rights, and employee restricted stock and restricted stock units in nearly 40 countries

Third party appointments an Australian cat amongst the pigeons??

  • DLA Cliffe Dekker Hofmeyr
  • -
  • Australia, South Africa
  • -
  • January 21 2013

A recent Tax Alert (16 November 2012) considered SARS's ability to make third party appointments under s179 of the Tax Administration Act, No 28 of

Understatement penalty: when can SARS potentially allege 'gross negligence' or 'intentional tax evasion'?

  • DLA Cliffe Dekker Hofmeyr
  • -
  • Australia, South Africa
  • -
  • April 19 2013

The Tax Administration Act, No 28 of 2011 (TAA) introduces the 'understatement penalty' in Chapter 16. Section 223 contains an 'understatement

Recent developments for the Fourth Quarter 2009

  • Baker & McKenzie
  • -
  • Australia, China, Denmark, Estonia, France, Hungary, India, Israel, Italy, Jersey, New Zealand, Peru, Poland, Qatar, Russia, Slovakia, South Africa, Spain, Sweden, United Kingdom, USA, Vietnam
  • -
  • February 17 2010

This letter is from the Global Equity Services ("GES") group in San Francisco, Chicago and New York

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