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Trusts remain a cornerstone of South African succession planning for high-net-worth individuals and families. Properly structured and administered, trusts...

The Regulations will come into operation on 1 July 2022 and vendors are afforded one month to become compliant.

The TAA provides that a preservation order may be granted if required to secure the collection of tax.

South Africans can start with one basic certainty: nothing in the South African Income Tax or Reserve Bank regulations prohibits South African nationals...

This collection examines South Africa's evolving regulatory landscape across direct marketing compliance, government contract remedies, and textile waste regulation, while exploring constitutional interpretation in Ghana...

amends the law relating to trade unions to make better provision therefor and for federations of trade unions and employers' organisations;...

South African companies are often required to provide interest-free, or low interest, loans to its foreign subsidiaries as a result of the commercial realities under which the foreign subsidiary operates.

The Supreme Court of Appeal ("SCA") delivered judgment in favour of the South African Revenue Service ("SARS") on 28 September 2011 in the case of CSARS v Labat Africa Limited (669/10) [2011] ZASCA 157, where the court was tasked with deciding whether Labat Africa Limited ("Labat") could deduct from its income the value of shares issued in consideration for the acquisition of a trademark by assignment

Benjamin Franklin once said "but in this world nothing can be said to be certain, except death and taxes."

According to the Executive Decree, the issuance of securities must be registered on paper or electronically by the issuer.

In this issue, we review the key tax measures that have taken place in selected African countries from 2022 to date.

Presidential Legislative Decree no 2/14 of 20 October 2014 approves the revision and re-publishing of the Investment Income Tax Code.

The Carbon Tax Act is a relatively recent piece of legislation having been passed into law with effect from 1 June 2019.

A foreign company will therefore constitute a CFC if more than 50% of the total participation rights (shares) or more than 50% of the voting rights in that company are directly or indirectly held by one or more SA residents (other than headquarter companies).

The Taxation Laws Amendment Bill, 39 of 2013 contains proposed currency rules for "domestic treasury management companies".

The Tax Court had to consider whether the taxpayer discharged the onus to prove that "exceptional circumstances" existed for an extension of the period allowed for the taxpayer to object to an assessment.

On 30 May 2023, South Africa's Constitutional Court delivered judgment in Arena Holdings (Pty) Ltd t/a Financial Mail and Others v The South African Revenue Services and Others