The MLI will not function in the same way as an amending protocol to a bilateral double tax agreement (DTA) which directly amends the text of the specific DTA. Instead,...

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.

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...

Changes have been proposed to the immigration rules to allow for a remote working visa for foreigners working in South Africa for a foreign employer in certain circumstances.

Financial institutions will face a greater burden of information reporting for clients who are US citizens and hold assets in South Africa.

A number of tax rate increases were announced in the 2017 Budget Review on 22 February 2017. These may impact directly on investment yields and re-investment base of investors.

SARS recently published a draft legislation that will deal with tax allowances to be claimed in respect of production costs and post production costs in respect of films. Even though a film owner can still claim a film allowance in respect of production costs and post production costs once used by the film owner in the production of income, a number of principles have been restated.

In our Global Tax Alerts in February 2018 and January 2019 we discussed the Dutch Court of Appeal's decision which held that dividend distributions from Dutch entities to South African entities are effectively...

The Mauritius Ministry of Finance and Economic Development on published a communique announcing that the new double tax agreement signed between Mauritius and Rwanda.

Many of the BEPS outputs relate to tax treaties and will not be effective until the relevant bilateral tax treaties are amended.

The Final Report on Action 15 explores the feasibility of developing a multilateral instrument that would have the same effect as a simultaneous renegotiation of thousands of bilateral tax treaties.

BPR 156 dealt with the question of whether a pension annuity and a retirement lump sum benefit will be taxable in South Africa, if it is received by or accrues to a person who is not a resident of South Africa, from a South African registered pension fund.

It has always been a contentious issue as to the extent to which foreigners working in South Africa should be subject to tax in South Africa. In the absence of a double taxation agreement which governs the payment to the foreigners, one of the issues is whether remuneration is received by the foreigner in South Africa to the extent that it is actually paid by the South African employer to the foreigner.

The SARS Customs authorities recently published the second drafts of the Customs Control Bill and Customs Duty Bill, allowing the public a short period for comments by May and June 2011, respectively.

The increase in the dividends tax upon distribution of company profits to 20% may however impact on business structures that rely heavily on dividend flows.

Below, please find issue 33 of ENSafrica's tax in brief, a snapshot of the Below, please find issue 33 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

On 12 June 2019 the Tax Court in Cape Town upheld the application of the most favoured nation clause in the double taxation agreement (DTA) concluded between South Africa and the Netherlands

Tax authorities worldwide have certain powers aimed at enabling them to verify information submitted by taxpayers and the administration of tax legislation in their respective jurisdictions.

By now it is accepted that the payment of dividends to non-South African shareholders are subject to dividends tax which is levied at a rate of 15%.

Tax law is subject to frequent change.