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Tag: Organisation for Economic Co-operation and Development (OECD)

Increasing focus on environmental taxes

Climate change and global warming are issues that have long been debated. Predictions as far back as 1982 regarding increases in atmospheric carbon dioxide are proving true.

Private education evolution …an unintended consequence of social engineering?

Will the state policy of social engineering through the centralising of post-school admissions create fertile ground for the growth of quality private education?

The time for women to consider a career in technology is...

Before the introduction of the South African Constitution of the Republic of South Africa, women had no formal recognition as equal citizens. As shocking as that may sound, only in 1996, did the bill of rights rectify this.

Digital system initiative reduces cyber-risk exposure by 15%

A digital initiative focused on increasing the digital intelligence quotient (DQ) of children aged 8-12, #DQEveryChild, has increased digital citizenship in children worldwide by 10% on average, reducing cyber-risk exposure by 15%.

Global standard for digital literacy, skills and readiness launched

The Coalition for Digital Intelligence (CDI), a platform created in association with the World Economic Forum (Forum) and formed jointly by the Organisation for Economic Co-operation and Development (OECD), IEEE Standards Association (IEEE), and DQ Institute, has today launched the DQ Global Standards Report 2019 which is the world’s first attempt to define a global standard for digital literacy, skills and readiness across the education and technology sectors.

VAT cross-border e-commerce rules promulgated

The indirect taxation of cross-border e-commerce transactions have been high on the agenda for tax authorities worldwide. There is clearly a perception that much of these transactions are escaping indirect tax (essentially VAT) because the supplier and consumer are in different jurisdictions.

Budget 2019 | can transfer pricing help increase tax collections?

South Africa recently tightened its transfer pricing and disclosure requirements, implementing global standards. This was an important step to enable the South African Revenue Service (SARS) to enforce transfer pricing rules and to counter undesired base erosion through profit shifting. However, the question remains what else can be done to address impermissible transfer (mis-) pricing and to stimulate investment into South Africa, as tax collections have not been where they should be and it is expected that further expenditure will be proposed in the 2019 Budget?

New research on profit shifting and corporate tax avoidance

A new SA-TIED research study estimates that South Africa loses about 7 billion ZAR a year due to profit shifting by multinational corporations; amounting to about 4% of total current corporate income tax receipts.

New SA transfer pricing rules – can we expect additional collections?

Transfer Pricing compliance requirements in South Africa have been significantly tightened and a modern transfer pricing system, including electronic transfer pricing return submission, has been put in place.
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