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Searching Content by Pieter van der Zwan & Associates ordered by Published Date Descending.
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1
Budget 2018: Wealth Perspective
The most significant proposals in the 2018 Budget Review will probably affect all taxpayers in South Africa, not only those with accumulated wealth.
South Africa
19 Mar 2018
2
VAT Rate Changes To 15%
The increase in the VAT rate from 14% to 15% was arguably the biggest announcement in the 2018 Budget Review from a tax perspective. This change in VAT rate will impact consumers directly ...
South Africa
7 Mar 2018
3
Budget 2018 - Business Perspective
The 2018 Budget Review contains a number of proposals that will impact businesses operating in South Africa.
South Africa
27 Feb 2018
4
The Finer Details Of Asset-For-Share Transactions
The Income Tax Act allows for roll-over relief in certain circumstances where assets are contributed to a company in exchange for shares in that company.
South Africa
13 Feb 2018
5
The Fine Line Between Dividends And Income
Dividends are payments received by a person in respect of shareholding in a company. In the recent case of C:SARS v Reunert Ltd the SCA was required to consider an arrangement...
South Africa
5 Feb 2018
6
Tax Issues: Socio-Economic And Development Expenditure
South African businesses play an integral role in socio-economic upliftment and development of communities. Expenditure incurred for this purpose may have tax implications for the business involved.
South Africa
18 Jan 2018
7
Dividend-Stripping And Share Buy-Back Transactions
Dividends paid by one South African company to another have been exempt from both normal tax and dividends tax since April 2012 when dividends tax came into effect.
South Africa
9 Jan 2018
8
Revised Debt Restructuring Tax Rules
The Taxation Laws Amendment Bill introduces a revised set of rules that will apply to debt restructuring transactions that occur during years of assessment that commence on or after 1 January 2018.
South Africa
13 Nov 2017
9
Disputing Understatement Penalties
Understatement penalties (USP) are imposed in respect of understatements by a taxpayer.
South Africa
1 Nov 2017
10
Share Incentive Schemes: The Role Of Trusts
Share incentives schemes often involves the use of trusts to administer the awards made to employees.
South Africa
5 Oct 2017
11
Tax Proposals: Debt Capitalisation
In difficult economic times, debt capitalisation may afford companies some room to improve their financial position.
South Africa
22 Aug 2017
12
Tax Proposals Affecting Share Disposals
Since the introduction of dividends tax in 2012, in particular the company to company exemption, taxpayers have employed a number of methods to convert taxable proceeds upon the sale of shares...
South Africa
17 Aug 2017
13
Tax Proposals Affecting Trusts
A number of amendments proposed by the National Treasury are, if implemented in their current form, likely to significantly impact on trust structures.
South Africa
11 Aug 2017
14
Investments Funded By Venture Capital Companies
It appears as if interest in making use of the venture capital company tax incentive is increasing. BPR274 deals with an investment by a venture capital company in a solar electricity generation business.
South Africa
27 Jun 2017
15
Timing Of Asset Disposals And Accrual Of Proceeds
The timing of disposals of assets and the resulting accrual of the proceeds have been contentious aspects over the years.
South Africa
13 Jun 2017
16
Classification Of An Arrangement As An Interest-Bearing Instrument
The Income Tax Act contains specific provisions relating to the timing of the accrual or incurral of interest for tax purposes. BPR272 deals with an arrangement that contains deferred payment...
South Africa
10 May 2017
17
Capital Gains Tax: Cancellation Of Disposals
Capital gains tax is imposed on any amount that a taxpayer becomes entitled to as a result of a disposal of an asset, whether this amount has been received in cash or not.
South Africa
24 Apr 2017
18
Tax Effect Of Fixing Errors
BPR268 deals with the tax implications of an arrangement that is aimed at correcting previous errors by a taxpayer.
South Africa
12 Apr 2017
19
Bad Debts: Effect On Exchange Gains Or Losses
The tax treatment of unrealised exchange gains or losses poses certain challenging questions when a foreign denominated debt becomes irrecoverable.
South Africa
31 Mar 2017
20
South African DTAs: Most-Favoured-Nation Clauses Relating To Tax On Dividends
A protocol amending the double tax agreement (DTA) between South Africa and Sweden took effect from 18 March 2012.
South Africa
23 Mar 2017
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