Once you have submitted your income tax return to SARS, you will be issued with an ITA34 – your notice of assessment – for the relevant year of assessment.  At the top of your assessment you will be given two important dates, that are often overlooked, although these dates are of vital importance to you

Global tax risk and controversy are on the rise globally, especially for multinational enterprises (MNEs), and this is driven by a number of factors. The first part of this article is devoted to examining the general trends in the global tax landscape within which the MNEs operate in order to set the background. Later in