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South African businesses play an integral role in socio-economic upliftment and development of communities. Expenditure incurred for this purpose may have tax implications for the business involved.

SARS brought an application in terms of Rule 56(1)(b) of the Tax Court Rules (the "Rules") for default judgment against the Appellant ...

Taxpayers have been identified as abusing the newly introduced amendments in 2018.

The likely introduction of the carbon tax on 1 January 2015 is bound to create a demand for these carbon credits as companies seek carbon credits to offset their carbon tax liabilities.

Two recent amendments to the Income Tax Act reflect a policy of encouraging the development of small enterprises.

A capital allowance represents the portion of capital investment costs a business can deduct from its income under the Income Tax Act.

In terms of the Income Tax Act, the following donations are exempted.

South African tax resident individuals may consider, whether for estate planning purposes or otherwise, to advance funds to offshore trusts for investment abroad.

South Africa's Income Tax Act is almost 50 years old and has been amended countless times to keep it abreast of developments in modern commerce.

From time to time, listed companies unbundle shares to their shareholders.

The United Kingdom / Zambia Income and Capital Tax Treaty (2014) entered into force on 20 July 2015 and will generally apply from 1 January 2016.

These are among the questions facing many South African taxpayers – and for a growing number, the answer lies in offshore trusts.

In terms of section 64E(1)(a) of the Income Tax Act 58 of 1962 ("the ITA") dividends tax at a rate of 20% must be paid when a South African company declares and pays a dividend.

The Minister of Finance has proposed two amendments to the regulations which govern transfer pricing transactions between related entities as well as to the documentation requirements as outlined in ...

In recent years, SARS' has become increasingly litigious, resulting in disputes often ending up in the Tax Court or the High Court. Such a dispute will generally arise when a taxpayer...

A summary of the proposal to employees' tax, proposed in the 2013 Draft Taxation Laws Amendment Bill.

Higher education institutions are navigating an increasingly complex tax landscape as they diversify revenue streams, expand internationally, and transform their operational models. From VAT complications on mixed activities to intricate employee taxation and global mobility challenges, universities face mounting compliance pressures that demand strategic attention and proactive management.