search results: ita
showing 1 - 20 of 6 results for "ita" (did you mean: "iita", "inta", "ilta", "iata", "rita")
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Landmark Mauritian judgment from the Judicial Committee of the Privy Council
07 Jul 2026BY Rita Bundhoo A landmark Mauritius tax ruling clarifies that eligibility for certain exemptions depends on where income-generating activities are carried out, rather than whether those activities form part of a co…
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Jennifer Tweneboah-Koduah
Jennifer Tweneboah-Koduah is a Senior Associate at ENS in Ghana. Jennifer specialises in commercial dispute resolution and arbitration. Her experience includes advising on and representing clients …READ MORE
Kenya: A summary of key implications of the Finance Act 2025 amendments
25 Jul 2025BY Brian Sabare, Vione Nyachieo, George Muthee Kenya’s Finance Act, 2025, which was assented to on 27 June 2025, ushers in a raft of amendments affecting individuals and businesses alike, this article briefly summarises some key changes.
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When the going gets tough: Four points to consider during a SARS transfer pricing audit
tax | 18 Aug 2020BY Andries Myburgh, Simon Weber, Robyn Kantor A multi-layered approach should be adopted in transfer pricing disputes. This requires an in-depth knowledge of the ITA, TAA, double tax treaties and the law of evidence.
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General rules regarding interest deductibility
tax | 17 Jun 2020BY Peter Dachs In the current environment where there is a huge amount of debt being incurred by taxpayers it is useful to remind ourselves in what general circumstances interest is deductible for income tax purpos…
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Exchange gains and apportionment of expenditure | Supreme Court of Appeal deals a blow to Telkom in its dispute against SARS
tax | 17 Jun 2020BY Simon Weber In Telkom SOC Limited v C:SARS, did Telkom realise a deductible foreign exchange loss upon the disposal of USD-denominated loans in terms the ITA?
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