On 17 December 2021 National treasury issued a tax policy discussion paper (discussion paper) on "what is the most appropriate tax regime for the oil and gas industry?".

Market participants will likely be familiar with the existing STT exemption for securities lending arrangements.

On 24 September 2012 the Democratic Republic of the Congo (DRC) published some amendments to its tax legislation.

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

In August 2020, we reported on the proposed amendments to the 2020 Draft Taxation Laws Amendment Bill and the 2020 Draft Tax Administration Laws Amendment Bill that would have adverse and unintended consequences ...

In line with pronouncements by the OECD relating to the Base Erosion and Profit Shifting Project, section 23M was introduced by the Taxation Laws Amendment Act, 31 of 2013.

National Treasury released the following 2023 Draft Tax Bills and accompanying Explanatory Memoranda for public comment on Sunday, 30 July 2023.

Andersen, the fast-growing international legal, tax and advisory powerhouse founded by former Arthur Andersen partners, has made a defining move on the world stage with its successful debut...

Notable Tax Law updates covering South African case law, legislation, SARS and global tax developments.

On 24 August 2016, the Davis Tax Committee released its long-awaited report on estate duty, which was submitted to the South African Minister of Finance for consideration on 28 April 2016.

On the 1st October 2001, the government introduced the Learnership Tax Incentive with the purpose of encouraging employers to partake in the training and development of the South African youth.

On 2 April 2025 the majority of the South African National Assembly voted in favour of the adoption of the fiscal framework of the National Assembly's standing committees on finance.

South African resident employers are obliged to deduct employees' tax from their employees' remuneration, whereas non-resident employers are only obligated to do so if they have a representative...

The draft Tax Administration Laws Amendment Bill of 2015, published for public comment on 22 July 2015, proposes the introduction of a new section 42A into the Tax Administration Act No. 28 of 2011.

The coronavirus (COVID-19) pandemic has undoubtedly resulted in business disruptions for many taxpayers in South Africa and globally.

On 15 November 2022, the South African Revenue Service ("SARS") announced its intention to withdraw Practice Note No. 31 ("PN31"), which relates to the interest paid...

Due to the impact of the COVID-19 pandemic, governments imposed restrictions on individual travel. This resulted in many companies changing their work model to...

Sale and lease ack arrangements allow asset owners to sell the asset while retaining use of the asset sold through  a leaseback arrangement.

Having gone through a number of substitutions and amendments, the debt reduction rules contained in section 19 of the South African Income Tax Act, 1962 (the "Act")

A taxpayer can apply to the South African Revenue Service for a binding ruling if the application of legislation is uncertain.