The securities lending industry is crucial for maintaining liquidity in South African financial markets.

Local media reports of 30 May 2014 announce that the Kenya Revenue Authority is investigating a number of Chinese companies suspected of evading tax.

On 23 March 2022, the Cabinet of South Africa approved the submission of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS to the Parliament for ratification.

The 2025 Draft Taxation Laws Amendment Bill (and explanatory memorandum thereto) was published for comment on 16 August 2025. Among other proposals, there are proposed amendments...

Below, please find issue 46 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

For those of us who have employee tax filing responsibility, I hope you managed to file the annual returns of total emoluments paid to employees in 2013 by 31 January 2014 as required by law.

The recent media statement from the National Treasury announcing the retraction of the proposal regarding the definition of a "hybrid equity instrument" from the 2025 draft Taxation Laws Amendment Bill is a significant development for South African businesses.

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.

On a high level, Advance Pricing Agreements ("APA") allow multinational entities to enter into an agreement with one or more tax authorities were the taxpayer(s) and revenue...

The South African Revenue Service has published a public notice setting out reportable arrangements and excluded arrangements for purposes of sections 35(2) and 36(4) of the Tax Administration Act 28 of 2011.

SARS has introduced tax relief for home owners who own their primary residence through a trust, CC or company.

Educational institutions making exempt supplies will likely be negatively impacted with the impending introduction of VAT on e-commerce transactions in South Africa with effect from 1 April 2014.

The Zambian Minister of Finance in his 2020 Budget Speech of Friday, 27 September 2019, announced that the government is abandoning its plans to replace value added tax ("VAT") with sales tax.

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

The participation exemption rules explained.

The Financial Surveillance Department of the South African Reserve Bank issued a circular on the 4th of January 2021 lifting restrictions on so-called loop structures with effect from the...

Company A owed rent to Company B and a large amount of unpaid tax to the South African Revenue Service (SARS). A was liquidated but had no assets because an associated company C had taken over its assets without paying for them.

SARS has introduced tax relief for home owners who own their primary residence through a trust, CC or company.

A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation and globalisation of the economy.