Theodore Pauw
Associate Designate
Theodore Pauw is an Associate Designate in our Corporate & Commercial practice.
News
Tax & Exchange
Control
Court or nought? The status of the Tax Court revisited
Considerable uncertainty has arisen about the status of the Tax Court. Despite the name and the nature of its presiding officers, unlike other specialist “ courts ” established by...
Tax & Exchange
Control
Bringing (and keeping) home the bacon: SARS’ repatriation and collection powers affirmed
Sections 180, 184(2) and 186(3) of the Tax Administration Act 28 of 2011 (TAA) grant the South African Revenue Service (SARS) significant powers to recover tax debts from third parties responsible...