Prior to July 2021, if you were not carrying on a business in Canada you did not have to worry about Canadian sales taxes. Those sales were said to be out of jurisdiction for Canada and therefore by virtue of...

On 22 December 2021, the European Commission published a number of Directives impacting a wide variety of corporate structures and taxpayers. One of these Directives is “laying down rules to prevent the misuse of shell entities for tax purposes and...

The South African (“SA”) tax regime is being strengthened by the implementation of base erosion and profit shifting (“BEPS”) action 4, relating to the limitation of interest deductions, but extra borrowings by businesses to deal with Covid-19 has caused the...

We warmly welcome you to ‘Let’s talk global tax’, Mazars’ global tax blog. We have launched this blog to keep readers up-to-date on the latest tax regulations, market developments, topical debates and news from around the world. Our blog will...