Mondaq Middle East & Africa: Tax
Smith Gambrell & Russell LLP
A number of you in Israel have asked about the impact of the new U.S. tax law regime. At the time, the reconciliation process between the House and Senate versions was still underway ...
Barnea & Co
The Israel Tax Authority (ITA) published a draft circular today about a sale of rights in a corporation when a portion of the consideration is paid to the seller at a future date.
Sharir, Shiv & Co. Law Offices
Taxation A Transaction For The Sale Of A Company's Intellectual Property After The Sale Of Its Shares And The Transfer Of The Activity.
Sharir, Shiv & Co. Law Offices
The District Court of Lod accepted the position of the Israeli Tax Authority and reassessed the value of a transaction to sell all of the intellectual property of a company that was entered into after the sale...
Sharir, Shiv & Co. Law Offices
Taxation Of Options Of A Director.
PwC Nigeria
"Those who cannot learn from history are doomed to repeat it." - George Santayana
PwC Nigeria
The LIRS has recently released a new form for the filing of income tax returns under the self-assessment scheme.
Deloitte Nigeria
In Nigeria, the OECD model has served as the basis on which most of the current double taxation treaties (DTTs) with other countries have been formulated.
PwC Nigeria
The Organisation for Economic Cooperation and Development (OECD) on 18 December 2017 released the latest edition of its Model Tax Convention incorporating various changes developed...
PwC Nigeria
By law, certain tax liabilities such as VAT and withholding taxes must be paid in the currency of transaction. This means for instance, if a fee was paid in USD then the applicable VAT ...
Pieter van der Zwan & Associates
South African businesses play an integral role in socio-economic upliftment and development of communities. Expenditure incurred for this purpose may have tax implications for the business involved.
Pieter van der Zwan & Associates
Dividends paid by one South African company to another have been exempt from both normal tax and dividends tax since April 2012 when dividends tax came into effect.
Dentons
The concept of residency is a crucial determinant in establishing a person's tax obligations in South Africa.
STA Law Firm
The Vice President and Prime Minister of the UAE His Highness Sheikh Mohammed bin Rashid Al Maktoum on 9 January 2018 issued two Cabinet Decisions.
Field Fisher
As part of an on-going programme to re-balance the economy away from oil revenues and enhance the UAE's business environment, a new 5% VAT regime came into effect on January 1, 2018.
Clyde & Co
With Value added tax (VAT) set to be introduced in the UAE and Saudi Arabia, this guide summarises the circumstances in which we will, and will not, be required to charge VAT to our clients.
Eptalex SAL
With the enactment of new reforms in 2017, the UAE business setting has changed due to the issuance of new tax laws regarding tax procedures, excise and value added tax (VAT).
Clyde & Co
With the implementation of Value Added Tax (VAT) in the UAE from 1 January 2018, the deadline is looming and many charities and non-profit organisations are confused ...
Dentons
In accordance with the Law "On Amendments and Additions to Certain Legislative Acts of the Republic of Uzbekistan in Connection with the Adoption of the Basic Directions of the Tax and Budget Policy ...
Kosta Legal
Today's Legal Highlight is dedicated to such complex topic as permanent establishment ("PE"). Under Uzbek Law, PE is not considered as separate legal entities and used solely for tax purposes.
Deloitte & Touche
In this document, Deloitte presents a brief overview of tax and customs concessions applicable to foreign investment in Uzbekistan.
ENSafrica
During the International Conference on Tax in Africa held in Abuja from 26 to 28 September 2017, the African Tax Administration Forum launched its "Toolkit for Transfer Pricing Risk Assessment...
ENSafrica
A transfer pricing unit, set up as an administrative technical structure forming part of the Large Taxpayers Directorate of the General Tax Administration, was launched on 25 September 2017 and ...
Most Popular Recent Articles
Pieter van der Zwan & Associates
South African businesses play an integral role in socio-economic upliftment and development of communities. Expenditure incurred for this purpose may have tax implications for the business involved.
Meyer-Reumann & Partners
As Saudi Arabia entered into a recession caused by the drop in the global oil prices – the main source of revenue for the country – which in turn led to a deficit at its budget, the Government enforced...
Deloitte Nigeria
The VATA contains provisions which appear to support both the cash and accrual basis of accounting for VAT.
Beale & Company (Middle East)
The United Arab Emirates, a popular tax haven, will succumb to its first direct tax- the value added tax. The New Year will ring in a VAT in the UAE at a moderate rate of 5% (worldwide VAT levels range from 0% to 25%).
Clyde & Co
With Value added tax (VAT) set to be introduced in the UAE and Saudi Arabia, this guide summarises the circumstances in which we will, and will not, be required to charge VAT to our clients.
K&L Gates
As of 1 January 2018, value added tax ("VAT") at the rate of 5% will be applied on a wide range of goods and services in the United Arab Emirates ("UAE").
Field Fisher
As part of an on-going programme to re-balance the economy away from oil revenues and enhance the UAE's business environment, a new 5% VAT regime came into effect on January 1, 2018.
BSA Ahmad Bin Hezeem & Associates LLP
After analysis of the Draft Law, consisting of some 12 Chapters and 77 Articles, we highlight some of its key features herein below.
STA Law Firm
The Vice President and Prime Minister of the UAE His Highness Sheikh Mohammed bin Rashid Al Maktoum on 9 January 2018 issued two Cabinet Decisions.
Lex Artifex, LLP
When deciding on how to participate in the Nigerian market, you will need to choose between establishing a new company or acquiring an existing company.
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