Carmen Gers
Executive
Expertise
- Corporate Tax
- International Tax
- Tax
WSG Practice Industries
Activity
ENSafrica
South Africa
Carmen Gers is an Executive at ENSafrica in the Tax department. She specialises in corporate and international tax, with particular focus on the South African tax and exchange control implications of inbound and outbound investments and group reorganisations.
Carmen has acted for private companies, asset managers, investment funds and foreign corporations.
Carmen’s experience includes advising on the South African tax and exchange control implications of financing transactions and cross border investments. She has furthermore assisted international and South African multinationals with their transfer pricing needs, including transfer pricing planning advice, economic analyses together with benchmarking studies and the preparation of transfer pricing compliance documentation.
Education
- BAcc (University of Stellenbosch)
- LLB (University of Stellenbosch)
- Admitted as attorney of the High Court of South Africa
Unilateral Extension of Prescription
ENSafrica, February 2020
We have recently seen that the South African Revenue Service (“SARS”), in conducting audits in respect of taxpayer’s affairs, places reliance on section 99(4) of the Tax Administration Act, 2011 (“TAA”) to unilaterally extend the time period within which an assessment prescribes. Section 99(1) of the TAA deals with the period of limitation in respect of the issuance of assessments...
© ENSafrica, 2021
