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  • Article

    South African GloBE Minimum Tax Compliance

    South Africa's Global Minimum Tax (GMT) regime applies to large multi-national entity (MNE) groups with global consolidated revenues exceeding €750 million (in at least two of the four preceding fiscal years).
    South AfricaTax
    SNG Grant Thornton
    SNG Grant Thornton
  • Article

    Africa Tax In Brief – January 2017

    On 17 November 2016, the National Assembly approved the Budget Bill, 2017. The final version of Budget Law, 2017 was adopted by the National Assembly on 14 December 2016.
    GlobalTax
    ENS
    ENS
  • Article

    Africa Tax In Brief

    The African Tax Administration Forum ("ATAF") published a proposed approach to a domestic minimum top-up tax ("DMTT") on its official website in August 2023.
GlobalTax
ENS
ENS
  • Article

    Africa Tax In Brief - 19 May 2020

    The commencement of trade through the African Continental Free Trade Area, which was scheduled to start on 1 July 2020, has been postponed due to the prevailing circumstances caused...
    GlobalTax
    ENS
    ENS
  • Article

    Africa Tax In Brief

    This comprehensive briefing covers recent tax law changes, regulatory updates, and compliance requirements across multiple African jurisdictions including Benin, Botswana, Burkina Faso, Burundi, and many others. The updates span corporate tax reforms, VAT amendments, withholding tax changes, and new administrative procedures affecting businesses operating throughout the continent.
    GlobalTax
    ENS
    ENS
  • Article

    Africa Tax In Brief

    Following the release of the OECD's latest transfer pricing report regarding Amount B of Pillar One, the African Tax Administration Forum ("ATAF") in a press release on 19 February 2024...
    South AfricaTax
    ENS
    ENS
  • Article

    2013/2014 Budget Proposals - Tax Overview

    From a tax perspective, it must be said that the number of proposed changes to the various fiscal Acts are considerably fewer than in prior years.
    South AfricaTax
    Werksmans Attorneys
    Werksmans Attorneys
  • Article

    2020/2021 Budget Proposals – Tax Overview

    From 2015/2016, year on year there have been upward adjustments to the various tax rates, including the increase in the personal income tax rate from 41% to 45%,...
    South AfricaTax
    Werksmans Attorneys
    Werksmans Attorneys
  • Showing 441–448 of 448 results

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