Mondaq Middle East & Africa - South Africa: Tax
Bowmans
Further details have just been released regarding the revised anti-dividend stripping tax avoidance provisions, which were announced by Finance Minister Tito Mboweni on 20 February 2019.
ENSafrica
Financing transactions often involve the capitalisation of interest, i.e. adding unpaid interest to the principal loan amount
ENSafrica
"There can be no objection in principle to the deduction of interest on loans in suitable cases. Loan capital is the life blood of many businesses
ENSafrica
South Africa has transfer pricing legislation which generally applies to cross border transactions between connected persons
ENSafrica
On 29 July 2019, the Minister of Finance and Economic Planning presented the 2019 mid-year budget statement for the six months ending 31 December 2019 to Parliament.
ENSafrica
The provisions of section 8F of the Income Tax Act, 58 of 1962 (the "Act") regulate "hybrid debt instruments".
ENSafrica
From time to time, listed companies unbundle shares to their shareholders.
ENSafrica
The world of offshore trusts is now more dynamic than ever.
ENSafrica
Below, please find issue 34 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.
ENSafrica
Below, please find issue 33 of ENSafrica's tax in brief, a snapshot of the Below, please find issue 33 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.
ENSafrica
The transfer pricing regulations gazetted on 21 December 2018 became effective on 1 July 2019.
Tabacks
The Cape Town Tax Court recently upheld the application of the so-called ‘most favoured nation clause' contained within the double tax agreement between South Africa and the Netherlands ("the SA-NL DTA").
ENSafrica
The various changes to the so-called debt waiver provisions in section 19 of the South African Income Tax Act, 1962 (the "Act")
ENSafrica
On 12 June 2019, the Tax Court of South Africa delivered its judgment in ABC (Pty) Ltd v C:SARS (case no. 14287).
Tabacks
This is misleading and mostly incorrect.
Tabacks
The latest proposed amendments will see, inter alia, some relief for taxpayers in relation to the Controlled Foreign Company ("CFC") rules and the scope of an "Affected Transaction"
ENSafrica
the taxpayer disputed, inter alia, the correctness of additional estimated assessments issued by SARS.
KISCH IP
In 2006, the South African Government introduced a tax-incentive scheme aimed at increasing scientific and technological research and development expenditure by businesses throughout all sectors in South Africa.
ENSafrica
application to stay execution process commenced pursuant to taxes raised following the late filing of value-added tax and income tax returns
Fasken
In terms of section 64E(1)(a) of the Income Tax Act 58 of 1962 ("the ITA") dividends tax at a rate of 20% must be paid when a South African company declares and pays a dividend.
Most Popular Recent Articles
ENSafrica
"There can be no objection in principle to the deduction of interest on loans in suitable cases. Loan capital is the life blood of many businesses
ENSafrica
From time to time, listed companies unbundle shares to their shareholders.
ENSafrica
Below, please find issue 34 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.
ENSafrica
The world of offshore trusts is now more dynamic than ever.
ENSafrica
South Africa has transfer pricing legislation which generally applies to cross border transactions between connected persons
ENSafrica
On 29 July 2019, the Minister of Finance and Economic Planning presented the 2019 mid-year budget statement for the six months ending 31 December 2019 to Parliament.
Pieter van der Zwan & Associates
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.
Pieter van der Zwan & Associates
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 ...
ENSafrica
Below, please find issue 33 of ENSafrica's tax in brief, a snapshot of the Below, please find issue 33 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.
ENSafrica
The provisions of section 8F of the Income Tax Act, 58 of 1962 (the "Act") regulate "hybrid debt instruments".
ENSafrica
The transfer pricing regulations gazetted on 21 December 2018 became effective on 1 July 2019.
Pieter van der Zwan & Associates
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.
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