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The Paris Agreement (the "Agreement") will be signed on Friday, 22 April 2016 in New York. This adds further impetus to the international response to climate change...

The South African government tabled the Tax Administration Laws Amendment (TALA) Bill in parliament on 1 November, when Finance Minister Enoch Godongwana delivered his Medium-term...

The Taxation Laws Amendment Act, 31 of 2013 introduced with effect from 1 April 2014, a new section 8F into the Income Tax Act.

The Convention on Mutual Administrative Assistance in Tax Matters was published in the Government Gazette.

A look at medicine pricing.

Since the G7 meeting on 5 June when the G7 finance ministers announced a global corporation tax of at least 15%, there has been much written and spoken about the new proposed global minimum tax rate.

A very conservative budget was read by the South African Minister of Finance today, 20 February 2019. There are no notable increases in any of the direct or indirect taxes.

​The recent agreement by 130 of the 139 countries participating in the OECD/G20 Inclusive Framework (IF) to implement the two-pillar package will result in a fundamental shift in the ...

In the case of Richards Bay Mining (Pty) Ltd v C:SARS (Case no.: 2023-045310), the High Court deliberated on two pertinent questions of law.

The Kenya Revenue Authority recently issued a public notice informing all taxpayers that, with effect from 1 August 2015, manual filing of tax returns will no longer be accepted.

Pravin Gordhan, South Africa’s Minister of Finance is expected to announce in his Budget speech later this month the substantial reform of the tax concessions currently available to individuals with respect to their pensions and savings.

In this article, we briefly consider some of the possible South African tax implications that may arise pursuant to the utilisation of the various types of crowdfunding that have lately been gaining traction in South Africa.

Whether finance charges are deductible for income tax purposes is an important consideration when calculating the cost of credit. Historically, SARS has denied borrowers a deduction for the various costs associated...

The draconian powers given to the South African Revenue Service by the Tax Administration Act of 2011 have been discussed and criticised in great detail by various commentators.

The South African Revenue Service ("SARS") is, in accordance with section 3(2)(j) of the Tax Administration Act, 28 of 2011 (the "TAA"), responsible for giving effect to the Country-by-Country Reporting Standard...

The court came to the conclusion that the taxpayer's reliance on the advice received was reasonable and therefore directed that the Commissioner should waive the section 89quat interest in full.

Automatic exchange of information between various revenue authorities worldwide is now a reality. As a result, the South African Revenue Service ("SARS") is able to obtain financial information on any