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Article
The Taxation Laws Amendment Bill, 2017: Far-Reaching Changes To Debt Reduction Rules
The new South African Taxation Laws Amendment Bill, 2017 (the "TLAB 2017") was released following the public consultation process for the Draft Taxation Laws Amendment Bill, 2017 (the "Draft TLAB 2017").
South AfricaTax
ENS
Article
The Voluntary Disclosure Programme And Tax Defaults Post 17 February 2010 (Recent Developments in Corporate Taxation, May 2011)
Much has been written about the Voluntary Disclosure Programme (VDP) which aims to get taxpayers to regularise their tax affairs in a manner that will encourage them to come forward with the knowledge that, although the tax amounts remain due, they will (in most cases) be absolved from paying any penalties and interest, with no criminal action being taken against them.
South AfricaTax

Werksmans Attorneys

Treasury Proposes New Rules Dealing With The Tax Treatment Of The Conversion Of Debt Into Equity

National Treasury has proposed the introduction of new rules for the tax treatment of conversions of debt into equity within the same group of companies.

South AfricaTax

Value Chain Analysis – The Future Of Transfer Pricing

As contentious as transfer pricing can be in many respects, there is an established set of principles generally agreed upon under the Transfer Pricing Guidelines for Multinational Enterprises...

South AfricaTax

What Are The Tax And Exchange Control Implications Of Bitcoin?

It remains to be seen how the SARB's approach to Bitcoin develops over time.

South AfricaTax

Woolworths VAT Victory: SCA Redefines Capital-raising As Part Of The Enterprise

In a recent landmark judgment, the Supreme Court of Appeal (SCA) made a ruling in favour of Woolworths Holdings ("Woolworths"). The judgement affirmed Woolworths' right to claim...

South AfricaTax

Andersen in South Africa

Collateral Arrangements In 2021

The concept of a "collateral arrangement" was inserted into South African tax legislation and came into force on 1 January 2016. The provisions contained in the Income Tax Act, 1962 ("Act")...

South AfricaTax

Coronavirus (COVID-19) | VAT Relief On The Importation Of "Essential Goods"

On 27 March 2020, the South African Revenue ("SARS") announced much needed value-added tax ("VAT") relief on the importation of "essential goods...

South AfricaTax

Debt Waivers: Reduction/Cancellation Of Debt

The Taxation Laws Amendment Act, 2012, has amended the tax consequences of debt reduction transactions entered on or after 1 January 2013.

South AfricaTax

KPMG, South Africa

Proposed Tax Carve-Out For Foreign Funds

In the 2012 Budget Review it was stated that a specific carve out will be created for foreign funds which have active South African investment managers who provide guidance regarding African assets of such funds.

South AfricaTax

Tax Clearance Certificates Issued By The South African Revenue Service

The Tax Administration Act 28 of 2011 ("the TAA") which took effect on 1 October 2012 contained provisions regulating the issue of tax clearance certificates by the South African Revenue Service (‘SARS’).

South AfricaTax

The "Specific" Doubtful Debts Allowance

Over the past few years, SARS appears to have created a new category of doubtful debts allowances which they have termed a "specific" doubtful debts allowance...

South AfricaTax

To Bequeath Or Not

In the case ITC 1835 the Tax Court in Kimberley deliberated on whether a debt due to a deceased estate had been discharged for no financial consideration and was therefore subject to Capital Gains Tax (CGT) on the full value of the claim in terms of paragraph 12(5) of the Eighth Schedule to the Income Tax Act.

South AfricaTax

Routledge Modise

Case Law Guidance On Effective Management

The concept of the "place of effective management" was considered in the recent judgment of the Western Cape High Court.

South AfricaCorporate/Commercial Law

The Tax Implications Of Eliminating Treasury Shares

It is fairly common for a subsidiary company to hold shares in its holding company, colloquially referred to as treasury shares.

South AfricaCorporate/Commercial Law

Werksmans Attorneys

Goodbye To The "Loop Structure" Prohibition

In its typical form, a so-called "loop structure" arises where a South African exchange control resident (individual or company)

South AfricaGovernment, Public Sector

Africa Regulatory ENSight - October 2019

Africa Regulatory ENSight - October 2019

Africa Tax In Brief (6 October 2015)

Presidential Legislative Decree ("PLD") No. 5/15 was enacted and entered into force on 21 September 2015.

South AfricaTax

Africa Tax In Brief - February 2016

In terms of the new section 123C, introduced into the Income Tax Act by Finance Act 2015, the Kenya Revenue Authority has granted a tax amnesty to landlords with effect from 1st January 2016.

South AfricaTax

Africa Tax In Brief - May 2013

In a press statement dated 4 April, 2013, the Ministry of Finance urged all taxpayers with outstanding returns and balances on any of their tax accounts to submit their returns or settle the outstanding balances.

South AfricaTax

Showing 501–520 of 1252 results

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