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International Tax News

[FAQ] The tax implication of a foreign branch

A taxpayer (SA retail company) opened a branch in the United States of America (USA). The branch wil...


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Interpretation Note 87 (Issue 3) - Headquarter Com...

This Note provides guidance and clarity on the interpretation and application of section 9I which de...


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OECD delivers international standard for collecti...

Author: OECD


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