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米国の税制改革について 国際企業が知るべき10のポイント

米国で先頃可決された税制改革法案「Tax Cuts and Jobs Act of 2017 (「TCJA」)」は、約30年ぶりの大型税制改革であり、米国の国際租税法の抜本的な改正となる。


French Legal and Regulatory Newsletter French Legal and Regulatory Newsletter

The Paris office of Hogan Lovells is pleased to provide an overview of the main French and EU regulatory developments from the past month.


[Newsletter] Tax treaty interpretation in South Africa – A sting in the tail?

The Tax Court handed down a judgment on 15 May 2015 in a matter dealing with the interpretation of the double tax treaty between South Africa and the United States of America (DTA). ...


[Newsletter] The possible impact of the new trust tax return (ITR12T)

The new ITR12T trust tax return was issued by SARS during October 2014 and must be used for the submission of all trust tax returns after 6 October 2014.


[Newsletter] Beware of failing to object

The Supreme Court of Appeal delivered judgment in the case of Medox Limited v Commissioner for South African Revenue Service on 27 May 2015. The taxpayer had failed to object to...


[Newsletter] South Africa/Mauritius tax treaty developments

The new South African/Mauritius double tax treaty, which was signed on 17 May 2013, has been ratified in Mauritius. It has previously been ratified in South Africa and has yet to be...


[Newsletter] The ability of taxpayers to address tax defaults

The South African Revenue Service (SARS) initially introduced a tax amnesty under the guise of a voluntary disclosure programme (VDP), which ran from November 2010 to October 2011. The VDP...

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