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Searching Content by Annalie Pinch from ENSafrica ordered by Published Date Descending.
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Revised Debt Reduction Rules
The debt reduction provisions contained in section 19 of the Income Tax Act, 1962 and paragraph 12A of the Eighth Schedule to the Act have been amended with effect from 1 January 2018 and are applicable to years ...
South Africa
29 May 2018
2
Dividends Tax: The Importance Of Determining When A Dividend Is "Due And Payable"
In terms of section 64EA(a) of the Act, the beneficial owner of a cash dividend is liable for dividends tax in respect of that dividend.
South Africa
22 Nov 2017
3
Increase Of Provisional Tax Estimates By SARS
If SARS is not satisfied with the estimate prepared by the taxpayer, the first provisional tax payment will be queried.
South Africa
19 May 2017
4
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
5
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
6
Revised Draft Interpretation Note Regarding "Place Of Effective Management"
Earlier this year, the South African Revenue Service ("SARS") released issue 2 of Interpretation Note 6 ("draft Interpretation Note") on the "place of effective management".
South Africa
21 Aug 2015
7
Recent Exchange Control Developments In Relation To "Domestic Treasury Management Companies"
In the case of a JSE listed entity, listing of the domestic treasury management company will be considered on application.
South Africa
25 Jul 2014
8
Proposed Changes To The South African International Shipping Tax Regime
A welcome introduction of an internationally-competitive international shipping tax regime is proposed in terms of the draft Taxation Laws Amendment Bill, 2013 ("Bill").
South Africa
27 Oct 2013
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