Searching Content indexed under Tax Authorities by Pieter Van der Zwan ordered by Published Date Descending.
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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
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
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
Disputing Understatement Penalties
Understatement penalties (USP) are imposed in respect of understatements by a taxpayer.
South Africa
1 Nov 2017
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
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
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
Purpose Of A Loan And Related Interest Expenditure
Interest is only deductible if incurred in the production of income and for purposes of carrying on a trade. This requires that the loan in respect of which the interest is paid and the trade/income...
South Africa
27 Jan 2017
Contingent Liabilities Assumed As Part Of A Going Concern
The tax implications of assuming contingent liabilities as part of a sale of business present uncertainties for both sellers and purchasers.
South Africa
22 Jan 2017
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