Searching Content indexed under Corporate Tax by ENSafrica ordered by Published Date Descending.
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2019 South African Budget Speech Summary/Tax Proposals
A very conservative budget was read by the South African Minister of Finance today, 20 February 2019. There are no notable increases in any of the direct or indirect taxes.
South Africa
12 Mar 2019
Africa Tax In Brief - February 2019
Guinea deposited its instrument of ratification for the ACFTA on 16 October 2018 and Uganda on 28 November 2018.
South Africa
18 Feb 2019
Corporate Reorganisations: The Dividend Stripping Pitfall
Under South African corporate reorganisation rules, tax consequences are deferred and do not crystalise at the time of the transaction, but a carefully planned restructuring transaction...
South Africa
23 Aug 2018
Collateral Arrangements Under The STT Act – Emerging Pitfalls
Hopefully with time market practice and interaction with regulators will clarify the above points.
South Africa
2 Aug 2018
Reducing The Cost Of Transfer Pricing Compliance For MNEs
Many countries have become more focused on combating tax avoidance.
South Africa
19 Jun 2018
Time Is Running Out For Transfer Pricing Documentation Compliance
The overriding concept of the BEPS Action Plan is that all taxable profits should be taxed once.
South Africa
30 May 2018
Debt Forgone For The Benefit Of Mining Companies
The South African Taxation Laws Amendment Act, 2017 was signed into law on 18 December 2017 and made some notable changes to the tax regime.
South Africa
12 Apr 2018
Africa Tax In Brief - November 2017
A transfer pricing unit, set up as an administrative technical structure forming part of the Large Taxpayers Directorate of the General Tax Administration, was launched on 25 September 2017 and ...
27 Nov 2017
Africa Tax In Brief – January 2017
On 17 November 2016, the National Assembly approved the Budget Bill, 2017. The final version of Budget Law, 2017 was adopted by the National Assembly on 14 December 2016.
6 Feb 2017
Section 103(2) Utilisation Of Assessed Losses Revisited
In this case, SARS relied on section 103(2) to disallow the set off of ABC (Pty) Ltd's ("ABC's") assessed loss against income derived by ABC in respect of its 2005 to 2008 years of assessment.
South Africa
11 Nov 2016
The South African Taxation Of Trusts: Recent Developments
The Davis Tax Committee's first interim report was released in July 2015 and made various significant recommendations to the Minister of Finance regarding the taxation of trusts in South Africa.
South Africa
23 Sep 2016
Interim Orders And Street Names – Have They Lost Their Appeal?
Streets named after a country's heroes and heroines can be a hotly contested and emotive issue, especially in a country such as South Africa, with its colonial and apartheid past.
South Africa
19 Aug 2016
Taxation Laws Amendment Bill Released For Comment
It is now proposed that such dividends declared prior to vesting of the shares will be subject to income tax in the hands of the holder.
South Africa
9 Aug 2016
Africa Tax In Brief - 19 July 2016
The Securities Code Regulation (Regulation No. 6/16) (the "Regulation") was approved by the Council of Administration of the Capital Market Commission and gazetted on 7 June 2016.
8 Aug 2016
Venture Capital Companies – Summary Of The Latest Tax Rulings
The venture capital company ("VCC") regime was introduced in 2009, with an aim to encourage investors, by way of substantial tax benefits, to invest in small South African trading companies.
South Africa
8 Aug 2016
OECD Request For Input On The Development Of A Multilateral Instrument To Implement Tax Treaty BEPS Measures
Many of the BEPS outputs relate to tax treaties and will not be effective until the relevant bilateral tax treaties are amended.
South Africa
30 Jun 2016
Africa Tax In Brief – June 2016
The Botswana/Isle of Man Exchange of Information Agreement (2013) entered into force on 5 March 2016 and generally applies from 5 March 2016.
29 Jun 2016
Draft Regulations For The Implementation Of Country-By-Country Reporting Published In South Africa
The South African Revenue Service ("SARS") is, in accordance with section 3(2)(j) of the Tax Administration Act, 28 of 2011 (the "TAA"), responsible for giving effect to the Country-by-Country Reporting Standard...
South Africa
11 May 2016
Introduction Of Legislation To Implement Country-By-Country Reporting In South Africa
Accordingly, it is possible that in drafting the CbC legislation, SARS and National Treasury will make reference to the Australian legislation to implement CbC reporting which was enacted in December 2015.
South Africa
28 Mar 2016
Proposed Expansion Of "Permanent Establishment" Definition
The BEPS Report is aimed at addressing certain tax avoidance strategies used to avoid the creation of a PE.
South Africa
28 Mar 2016
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