This NL-Africa Tax Desk newsletter includes - among other updates - the latest on e-invoicing & digital reporting obligations across Africa, as well as related VAT updates.
Unlike recent cases in which it was concluded that fraus legis (abuse of law) applied, this case was decided entirely on the basis of the interest deduction limitation in the CITA 1969.
The Omnibus proposal is an ambitious proposal for a directive from the European Commission that aims to reduce administrative burdens and tax burdens for taxpayers.
