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Searching Content indexed under Corporate Tax by Annalie Pinch ordered by Published Date Descending.
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Section 103(2) Utilisation Of Assessed Losses Revisited
In this case, SARS relied on section 103(2) to disallow the set off of ABC (Pty) Ltd's ("ABC's") assessed loss against income derived by ABC in respect of its 2005 to 2008 years of assessment.
South Africa
11 Nov 2016
2
Proposed Expansion Of "Permanent Establishment" Definition
The BEPS Report is aimed at addressing certain tax avoidance strategies used to avoid the creation of a PE.
South Africa
28 Mar 2016
3
Revised Draft Interpretation Note Regarding "Place Of Effective Management"
Earlier this year, the South African Revenue Service ("SARS") released issue 2 of Interpretation Note 6 ("draft Interpretation Note") on the "place of effective management".
South Africa
21 Aug 2015
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