The Panama Papers represent a leak of some 11.5 million files from a Panamanian based advisory firm, Mossack Fonseca.

Now that most applicants who sought amnesty under the Amnesty Act (or, to give it its full name, The Exchange Control Amnesty and Amendment of Taxation Laws Act No. 12 of 2003) have received their amnesty approvals, many will be turning their attention to the tax-efficiency of their offshore structures, which would also be viewed in conjunction with the costs of maintaining them

The SVDP application period opened on 1 October 2016 and will close on 31 August 2017.

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