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the tax administration act: the administrative umpire for unreasonable delays by sars. acquisition of equity shares from non-resident subject to withholding tax. — (c) hong kong institute of certified public accountants. contact hkicpa for permission to reproduce this article. the founder of polar ventures, a private investment and consulting firm and speaker at the institute’s business start-up series on what startup founders need to keep in mind to expand their business. it has never been easier, or harder, to succeed as a start-up. technology has significantly reduced the cost of starting and marketing a… read more how to take your business beyond the start-up phase — (c) chartered accountants ireland. contact chartered accountants ireland for permission to reproduce this article. as the ‘future of work’ debate continues, leaders can take three practical steps to future-proof their business. every week brings new stories about how the world of work is changing. driven by forces such as advances in technology, global inter-connectedness and growing consumer expectations, new disruptions and innovations are appearing across virtually every business sector… read more future-proof your — (c) institute of chartered accountants of scotland. contact icas for permission to reproduce this article. by bruce cartwright ca while my recent blogs have discussed the importance of the debate that’s currently engulfing uk audit, this rather fades into insignificance when we consider what’s happening to our planet. according to the ipcc we only have 12 years to restrict global warming to a 1.5° celsius rise else we will significantly… read more cas can help save the world — (c) chartered accountants australia and new zealand. contact chartered accountants australia and new zealand for permission to automation does not flag the end of accounting jobs, but the end of a lot of drudgery. so why not bring on the bots and give humans the clear spacethey need to make the best use of their brains? it’s the smart new world ofrobotic process automation. until very recently,