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  • Article

    Is A Logbook Really Necessary?

    I have often wondered whether the South African Revenue Service (SARS) officials thoroughly review the submitted logbooks when taxpayers claim for travel expenses incurred...
    South AfricaTax
    SNG Grant Thornton
    SNG Grant Thornton
  • Article

    Carbon Tax – Accounting For It

    On 2 November 2015, the South African National Treasury published a Draft Carbon Tax Bill for public comment, with the comment period commencing immediately and continuing until 15 December 2015.
    South AfricaEnvironment
    ENS
    ENS
  • Article

    When Tax Structuring Stops Being About Tax

The Constitutional Court's decision in Absa Bank Ltd v SARS marks a pivotal shift in how South African courts approach tax avoidance structures, moving beyond technical compliance to examine the true commercial substance of transactions. This judgment signals a broader regulatory trend where authorities increasingly look through carefully engineered corporate structures to ask what was really happening, challenging the long-held assumption that technical legal compliance provides immunity from scrutiny.
South AfricaCorporate/Commercial Law
Andersen in South Africa
Andersen in South Africa
  • Article

    ENS Tax In Brief

    Below, please find issue 112 of ENS' tax in brief, a snapshot of the latest tax developments in South Africa.
    South AfricaTax
    ENS
    ENS
  • Article

    Section 44 Of The Income Tax Act And The Art Of Tax-Efficient Amalgamations And Mergers

    Section 44 of the Income Tax Act 58 of 1962(the "ITA") provides targeted tax relief for companies undergoing a genuine consolidation through an amalgamation, merger, or conversion.
    South AfricaCorporate/Commercial Law
    Barnard Inc.
    Barnard Inc.
  • Article

    Final Opportunity To Regularise Your Unauthorised Foreign Assets

    This article briefly examines the benefits of the Special VDP and why potential applicants should begin preparing to submit their application in anticipation of the 1 October 2016 commencement date.
    South AfricaTax
    ENS
    ENS
  • Article

    Africa Tax In Brief -16 August 2016

    At its 27th summit recently held in Rwanda, the African Union decided to implement an import tax of 0.2% to be charged on all imports of goods (excluding basic necessities) in each member state.
    GlobalTax
    ENS
    ENS
  • Article

    Common Monetary Area 2014/15 Budgets Overview

    Each of the Common Monetary Area (CMA) Member States presented their 2014/15 Budgets during February 2014.
    South AfricaTax
    ENS
    ENS
  • Article

    "Pay Now, Argue Later" - Recent Amendments To Section 164 Of The Tax Administration Act No. 28 Of 2011

    When it comes to the payment of tax which is disputed by a taxpayer, South African tax law is premised on the principle of pay now, argue later.
    South AfricaTax
    ENS
    ENS
  • Article

    Africa Tax In Brief

    Angola published new transfer pricing documentation rules as part of Presidential Decree 147/13 on 1 October 2013, which became effective five days after publication.
    South AfricaTax
    ENS
    ENS
  • Article

    ENSafrica Tax In Brief - Issue 40

    whether SARS was entitled to defend assessments by contending for a materially different tax liability to that reflected in the assessments, in the absence of revised assessments or a valid ...
    South AfricaTax
    ENS
    ENS
  • Article

    What Does The 2016 Budget Mean For Implementation Of The Carbon Tax?

    Finance Minister Pravin Gordhan did not mention the proposed carbon tax (the "tax") in his Budget Speech delivered on 24 February 2016. Curiously, given the emotion that has surrounded the idea of the tax since 2010...
    South AfricaTax
    ENS
    ENS
  • Article

    Africa Tax In Brief

    Following the signing of the Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule (STTR MLI) by Benin, Cabo Verde and the Democratic Republic of the Congo
    South AfricaTax
    ENS
    ENS
  • Article

    ENS Tax In Brief - Issue 122

    Below, please find issue 122 of ENS' tax in brief, a snapshot of the latest tax developments in South Africa.
    South AfricaTax
    ENS
    ENS
  • Article

    ENSafrica Tax In Brief - Issue 42

    whether insufficiency of funds was not reasonably foreseeable, and therefore constitutes reasonable grounds for non-payment of employees tax, considered.
    South AfricaTax
    ENS
    ENS
  • Article

    Exchange Control And The Shuttleworth Decision

    Billionaire Mark Shuttleworth certainly did well when he disposed of his business – he realised approximately R4,2bn.
    South AfricaTax
    ENS
    ENS
  • Article

    Proposed South African Reit Regime - The "Best-Of-Breeds?"

    National Treasury released the Draft Taxations Laws Amendment Bill, 2012 ("DTLAB") on 5 July 2012 for public comment.
    South AfricaTax
    ENS
    ENS
  • Article

    Summary Of The Davis Tax Committee’s BEPS Sub-Committee General Report Released December 2014

    This note provides a summary of the Davis Tax Committee's general report detailing the South African perspective of Base Erosion and Profit Shifting.
    South AfricaTax
    ENS
    ENS
  • Article

    Tax In Brief | Issue 52

    Below, please find issue 52 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.
    South AfricaTax
    ENS
    ENS
  • Article

    Africa Tax In Brief

    In March 2023, Angola became the 166th member of the Global Forum on Transparency and Exchange of Information for Tax Purposes. They have committed to...
    GlobalTax
    ENS
    ENS
  • Showing 341–360 of 448 results

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