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The Discussion Draft on Transfer Pricing has been released. 19 July 2013, the OECD published the Base Erosion and Profit Shifting (BEPS) Action Plan, following the G20’s concern that current international tax rules and frameworks are inadequate to counter the perceived tax avoidance by multinationals.

A discussion in the introduction of the Tax Administration Act in South Africa.

National Treasury released the following 2023 Draft Tax Bills and accompanying Explanatory Memoranda for public comment on Sunday, 30 July 2023.

Andersen, the fast-growing international legal, tax and advisory powerhouse founded by former Arthur Andersen partners, has made a defining move on the world stage with its successful debut...

Certain criteria must be met before a senior SARS official can conclude an instalment payment agreement.

On the 1st October 2001, the government introduced the Learnership Tax Incentive with the purpose of encouraging employers to partake in the training and development of the South African youth.

Tax implications in relation to the assumption of contingent liabilities in part settlement of the purchase price of assets acquired as part of a going concern.

The draft Tax Administration Laws Amendment Bill of 2015, published for public comment on 22 July 2015, proposes the introduction of a new section 42A into the Tax Administration Act No. 28 of 2011.

The coronavirus (COVID-19) pandemic has undoubtedly resulted in business disruptions for many taxpayers in South Africa and globally.

In the field of international taxation, the question of foreign exchange fluctuations is of particular importance because of the variety of currencies used worldwide.

The recent Taxation Laws Amendment Bill 2013, proposed a new section dealing with time of supply rules for contingent services.

Due to the impact of the COVID-19 pandemic, governments imposed restrictions on individual travel. This resulted in many companies changing their work model to...

On 15 November 2022, the South African Revenue Service ("SARS") announced its intention to withdraw Practice Note No. 31 ("PN31"), which relates to the interest paid...

The Financial Surveillance Department of the South African Reserve Bank (“FinSurv”) has published a draft regulatory framework for cross-border e-commerce retail transactions.

Every manufacturer and importer must apply to SARS for a new tariff determination even if they have an existing SARS tariff determination in place.

In February 2013, the Organisation for Economic Cooperation and Development published a report, Addressing Base Erosion and Profit Shifting, in which it stated the view represented by the OECD member countries on the matter.

South Africa's Tax Administration Act, 2011 ("the TAA") sets out the processes as to how a taxpayer may deal with an adverse South African Revenue Service ("SARS") assessment: the request for reasons, ...