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From 1 January 2021, there is no longer a prohibition on loop structures in South Africa. This is a significant exchange control relaxation...

In The Car Company Ltd (in Liquidation) v. The Mauritius Revenue Authority, the Commercial Division of the Supreme Court ruled that the amount of taxes due under the Value Added Tax Act and the Income Tax Act ..

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

Mining companies generally make financial provision for rehabilitation by virtue of rehabilitation trusts or financial guarantees through a financial institution or insurance policies.

VAT legislation has been amended with effect from 1 April 2014 to require all foreign suppliers of electronic services in South Africa to register for VAT.

Taxpayers who have made contributions to, in particular, share incentive trusts and claimed a deduction under section 11(a) of the Income Tax Act, 1962 ("the Act") on the basis that such payment was, inter alia, aimed at creating a "happy and contented" workforce.

Although the overall economics of share lending arrangements ("share loans") and repurchase arrangements ("repos") may be comparable in certain instances...

In the 2016 Budget Review, tax avoidance schemes involving share buybacks were highlighted for review.

the taxpayer disputed, inter alia, the correctness of additional estimated assessments issued by SARS.

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

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.

The draft Taxation Laws Amendment Bill, 2012 which was released by National Treasury on 5 July 2012 proposes to amend, the interest exemption contained in section 10(1)(h) of the Income Tax Act as from 1 January 2013.

The value of a usufruct (which is the right to use property and enjoy it's profits without directly owning it) is often needed to be calculated for purposes of taxes.

The Voluntary Disclosure Programme ("VDP") formally closed on 31 October 2011.

In an ENSafrica article dated 19 August 2015, we addressed the proposed unilateral extension of prescription by SARS as was provided for in the draft Tax Administration Laws Amendment Bill...

Tuchten J of the North Gauteng High Court handed down an important judgment in relation to information and documentation obtained by SARS.

We recently wrote about the fact that Her Majesty Revenue & Customs ("HMRC") updated their guidance and practice in the United Kingdom regarding the VAT status of forfeited deposits, following a judgment of the European Court of Justice ("ECJ") (ECJ Case C-277/05).