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The African Tax Administration Forum ("ATAF") has issued a statement commenting on the application of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS)...

Tax Directives process | Software update for the Two Pot Retirement system

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.

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 ...

The securities lending industry has seen many changes to the taxation of share lending arrangements in South Africa during the last couple of years.

Buying or selling a property in South Africa is not just about signing a contract, it is a legal and financial journey that involves a range of professionals...

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

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

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

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...

The Draft Taxation Laws Amendment Bill, 2011 (the "Draft Bill") contains proposed amendments that will give rise to certain income tax and employees’ tax implications in respect of employee benefit plans.

Tax Compliance Calendar for South African Businesses and Individuals

◦Consol Glass (Pty) Ltd ("Consol") (the then shell company) acquired the business of the listed company Consol Limited in 2007. The acquisition formed part of a leveraged buy-out or debt...

Below, please find issue 60 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

Below, please find issue 81 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

On 29 September 2023, the African Tax Administration Forum ("ATAF") released its revised Suggested Approaches to Drafting Domestic Minimum Top-up Tax ("DMTT") Legislation in order to promote fair...

The elements of this article contain an introduction South Africa to foreign investors and to provide context in terms of the country's ease of doing business and the first steps of establishing a business in South Africa.