Tax

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The South African Revenue Services (SARS) is the country’s tax authority, which manages various taxes, some of which apply to some industries, but not others. The taxes governed by SARS are as follows:

What is the biggest discrepancy in accounting principles between the region and the West?

Revenue is a key performance measure for business, and there are recognised problems with the two main brands – the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) – which are based on different principles and give no guidance in certain key areas, such as arrangements involving multiple elements....

Bahrain has the lowest corporate and personal taxes of all the GCC states. There is no personal income tax; no tax on capital gains; no withholding tax; no restriction on repatriation of capital, profits or dividends; and very few indirect taxes. There is also no value-added tax, property tax, inheritance tax or production tax. There were...

Chapter | Tax from The Report: Turkey 2012

An overview of the new Turkish Commercial Code, as well as important considerations on the tax environment and its ramifications for foreign firms. The accountancy chapter is written by OBG’s partner in Turkey, Deloitte, and contains an interview with Anthony Wilson, the partner in charge for Deloitte Turkey.

Over the past decade, Turkey has experienced a number of important transitions that have led to demographic, economic and cultural transformation. These changes have made contemporary Turkey a regional focal point

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