Introduction The concept of interest on late paid taxes is found in most civilised communities as it reflects the interest which would have accrued to the State had the correct …
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VAT on imported services on registered operators reversed through the back door
Posted by: Tax Matrix Team
At the beginning of 2019 the government extended the VAT on imported services burden to persons who are registered operators to the extent such persons use the imported services to …
Legal vs economic ownership of intangibles
Posted by: Tax Matrix Team
Intangible assets are a crucial aspect for multinational enterprises for they represent a significant proportion of value in the balance sheets of these enterprises. Their lack of physical existence and …