This article considers the taxation of cross-border pension payments from the perspective of Germany and South Africa in light of recent case law in Germany, and tax treaty law and relevant domestic law developments in the two countries

An analysis of the tax treatment of financial instruments in EU Member States, and the disclosure of actual political responses to aggressive tax planning by the OECD and the European Union. In recent months, a fierce discussion on Base Erosion and Profit Shifting (BEPS), in particular...