Now showing items 1-6 of 6
An Update on Hong Kong’s Exchange of Information Developments and Engaging with BEPS
The Hong Kong Special Administrative Region (HKSAR) implemented automatic exchange of information (AEOI) with the Inland Revenue (Amendment) (No. 3) Ordinance 2016 coming into effect on 30 June 2016. This development ...
Tax Design and Administration in a Post - BEPS Era: A Study of Key Reform Measures in 18 Countries
The OECD’s Base erosion and Profit Shifting (BEPS) initiative is undergoing what may be the most challenging phase, namely ratification and implementation by countries and jurisdictions. In this paper we provide a ...
Simplification lessons from New Zealand: Can they be relevant to South Africa?
This paper describes the concept of tax simplification and outlines the need for tax simplification in South Africa (SA). In order to provide potential guidance, the paper provides an overview of what New Zealand (NZ) ...