Stephan Spamer
Baker McKenzie
Articles
South Africa Tax Developments
South Africa - October 21 2019 On 21 July 2019, National Treasury (NT) and the South African Revenue Service (SARS) published the 2019 Draft Taxation Laws Amendment Bill (Draft…
The Decision between Nestle Zambia Trading Limited and Zambia Revenue Authority
Zambia - April 5 2019 The Zambia Revenue Authority ("ZRA") performed a transfer pricing audit with respect to Nestlé Zambia Trading Limited's ("Nestlé Zambia") operations…
New VAT regulations for electronic services effective April 2019
South Africa - November 26 2018 The National Treasury recently published an amended Regulation for electronic services, in line with the proposal by the Minister of Finance in Budget…
"Selling" Voluntary Retrenchment May Not Be As Easy Anymore!
South Africa - March 5 2018 The current South African Revenue Service (SARS) IRP3(a) Completion Guide, which aids employers in completing tax directive applications for their…
The Broadening of the VAT Base for Electronic Services
South Africa - March 2 2018 The Minister of Finance announced in his Budget Speech on 21 February 2018 that the VAT base for the supply of electronic services by foreign…
