711 results found

Individuals and special trusts.

Botswana and Zambia signed the ACFTA on 10 February 2019 at the 32nd summit of the African Union in Addis Ababa, whereas the Ethiopian Council of Ministers approved the ACFTA on 2 February 2019...

Botswana and Zambia signed the African Continental Free Trade Area Agreement ("ACFTA") on 10 February 2019 at the 32nd summit of the African Union in Addis Ababa,

Burkina Faso signed a foreign investment protection agreement (IPA) with Canada on 20 April 2015 in Ottawa.

The definition of ‘gross income’ includes under paragraph (a) ‘any amount received or accrued by way of annuity’. ‘Annuity’ is not defined in the Act.

On 26 November 2020, the Botswana – Czech Republic Income Tax Treaty (2019) entered into force and generally applies from 1 January 2021 for the Czech Republic and from 1 July 2021 for Botswana.

The Angolan National Assembly adopted the final version of Budget Law 2016 on 11 December 2015, following its approval of the Program of Economic Diversification on 7 December 2015.

Employers are advised to review their existing employee share incentive schemes in the light of the latest tax amendments and accounting disclosure requirements.

Below, please find issue 121 of ENS' tax in brief, a snapshot of the latest tax developments in South Africa.

appeal against decision of Tax Court, in respect of which the Commissioner for the South African Revenue Service was directed to partially allow a claim

application brought to review and set aside the decision of the Commissioner for the South African Revenue Service (" Commissioner" and " SARS") not to remit interest in terms of section 39(7) of...

As a result of the growing interest and rapid innovation in the financial technology and crypto assets domain, the Intergovernmental Fintech Working Group was established in 2016.

the Applicant sought default judgment against SARS in terms of Rule 56 of the Tax Court Rules to reduce her tax liability to nil, where she alleged that SARS

In an outcome that could not have been predicted, for the first time in 30 years of democracy, South Africa's budget speech was not presented by South Africa's Minister of Finance, Enoch Godongwana on 19 February 2025...

Parliament has invited comments from the public and stakeholders on the Petroleum Products' (Taxes and Levies) Amendment Bill, 2021, to be submitted to the National Assembly by no later than 23 November 2021.

Unlike in the past few years, there have certainly been some surprises sprung on taxpayers by the Minister in his Budget Speech.

Below, please find issue 130 of ENS' tax in brief, a snapshot of the latest tax developments in South Africa.