Controversies between taxpayers and tax authorities are virtually inevitable. Learning from decided cases and the trend in dispute resolution is critical for all key stakeholders.
In this publication you will find some insights from recent tax cases from the Tax Appeal Tribunals and Courts in Kenya, Nigeria and South Africa. The publication aims to bring businesses, tax authorities and taxpayers up to date with landmark tax decisions.
From Nigeria, we analysed decisions relating to the extent of the executive’s power to make or amend tax statutes, applicability of Double Tax Treaty Commentary to the France-Nigeria Double Tax Treaty with respect to income from shipping operations, the applicability of Value Added Tax to commercial and residential leases as well as the precedent setting decision on the applicability of Withholding Tax to sales in the ordinary course of business, an appeal in which our Tax Controversy & Dispute Resolution team represented the taxpayer.
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