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"There is a crack, a crack in everything. That’s how the light gets in."

OECD - August 25 2017 At the time, several other jurisdictions expressed their intent to sign the MLI in the near future. The signing ceremony marked another significant…

Ready or not, here comes CRS implementation

OECD, South Africa, United Kingdom, USA - June 23 2017 The Global Forum on Transparency and Exchange of Information for Tax Purposes monitors the standards on tax transparency and the exchange of tax…

Tax and exchange control alert

South Africa - April 21 2017 The Currency and Exchanges Manual for Authorised Dealers (Authorised Dealer Manual), was published on 29 July 2016 and came into effect on 1 August…

Amnesty then and now

South Africa - April 21 2017 On 15 May 2003, then Minister of Finance, Trevor Manuel, announced the introduction of a joint tax and exchange control amnesty. He punted the amnesty…

OECD branches out - proposing BEPS Action 2 (neutralising the effects of hybrid mismatch arrangements) recommendations to tackle branch mismatch structures

OECD - September 30 2016 On 22 August 2016 the OECD released Public Discussion Draft: BEPS Action 2 - Branch Mismatch Structures (Discussion Draft), which identifies and…