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In April 2022, the Fraser Institute published the "Survey of Mining Companies 2021", where investors weighed in on what mineral endowments and public policy factors...

This article sets out a brief summary of the various issues which need to be considered in the context of management services which have been relevant for many of our multi-national clients.

Since our readmission to the international community South Africa has set about developing one of the largest networks of double tax treaties in the world.

The recent postponement in the implementation of the carbon tax should be understood against the relevant national and international legal background.

The 2016 Budget Review contained a most welcome – if cryptic – statement for venture capital companies ("VCCs") and their investors.

Although the financial services industry does not emit any carbon itself, or does so in very small quantities, the introduction of the carbon tax will continue to play a role in the growth...

The income tax treaty between the Comoros Islands and the United Arab Emirates, signed on 26 March 2015, entered into force on 2 January 2018 and generally applies from 1 January 2019.

South Africa has transfer pricing legislation which generally applies to cross border transactions between connected persons

South Africa's Minister of Finance, Enoch Godongwana will present the 2024 budget speech on 21 February. The 2024 budget will require disciplined budgeting, enhanced tax collection...

Below, please find issue 145 of ENS' Tax in brief, a snapshot of the latest tax developments in South Africa.

Below, please find issue 37 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

The tax debate is progressively focusing on closing perceived tax loopholes and increasing self-assessment through vigorous auditing by the tax authorities.

The Tax Administration Act 28 of 2011 came into effect on 1 October 2012 (save for certain provisions that are still to come into force).

South African companies are increasingly looking to global expansion to build their capabilities and expand their operations into foreign jurisdictions.

First-time provisional taxpayers often face unexpected underestimation penalties when their income streams become more complex. Understanding when these penalties apply and whether remission is possible can help taxpayers navigate compliance requirements and avoid costly mistakes when estimating taxable income.

Transfer pricing is a self-assessment mechanism that aims to ensure that taxpayers identify all potential cross-border transactions, operations, schemes, agreements or understandings that have been entered into between connected persons ...

Earlier this year Minister Pravin Gordhan ("the Minister") announced the members of the Tax Review Committee ("the committee") as well as the committee’s terms of reference.