Searching Content indexed under Income Tax by Robert Gad ordered by Published Date Descending.
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Proposed Amendments To Clarify Income Tax Treatment Of Statutory Mergers
Sections 113 and 115 of the Companies Act, 2008 provide for an automatic statutory merger of two companies.
South Africa
18 Mar 2019
The "Specific" Doubtful Debts Allowance
Over the past few years, SARS appears to have created a new category of doubtful debts allowances which they have termed a "specific" doubtful debts allowance...
South Africa
16 Apr 2018
What Are The Tax And Exchange Control Implications Of Bitcoin?
It remains to be seen how the SARB's approach to Bitcoin develops over time.
South Africa
10 Oct 2017
South African Draft Tax Amendment Targets Share Buybacks
In the 2016 Budget Review, tax avoidance schemes involving share buybacks were highlighted for review.
South Africa
30 Aug 2017
Urban Development Zone Allowances Under The Income Tax Act
In line with international models, South Africa has attempted to incentivise investment into the development and renewal of certain urban areas.
South Africa
23 May 2017
Proposed Amendments To The Rules Dealing With The Taxation Of Employee-Based Incentive Plans
The Draft Taxation Laws Amendment Bill of 2016 was released for public comment on Friday 8 July. It proposes certain amendments to the rules currently contained in the Income Tax Act No. 58 of 1962 dealing with employee-based incentive plans.
South Africa
19 Aug 2016
Settlors Beware: Control Over The Assets Of A Trust
The establishment of an offshore discretionary trust ("the Trust") by a South African tax resident person ("Settlor") gives rise to various South African tax considerations.
South Africa
1 Mar 2016
SARS Releases A New Public Notice Listing Reportable Arrangements And Excluded Arrangements
The South African Revenue Service has published a public notice setting out reportable arrangements and excluded arrangements for purposes of sections 35(2) and 36(4) of the Tax Administration Act 28 of 2011.
South Africa
8 Feb 2016
Proposed Amendments To The Rules Of Prescription - Does This Leave A Taxpayer With Any Certainty?
A fundamental reason for the existence of the rules of prescription in our tax law is to provide a taxpayer with certainty as regards its tax position.
South Africa
2 Dec 2015
Landmark Judgement In Supreme Court Of Appeal Upholds Deferred Delivery Share Scheme
In its first and much anticipated judgement in relation to the interpretation of section 8A of the Income Tax Act, and to Deferred Delivery Share Schemes, a full bench of the Supreme Court of Appeal unanimously upheld the taxpayers’ contentions.
South Africa
25 Nov 2014
Employee Share Scheme Dividends
Earlier this year, National Treasury proposed a new regime to prevent "disguised bonuses" being paid to employees in the form of dividends on unvested or restricted employee share scheme shares.
South Africa
2 Dec 2013
Company Mergers And Tax (Part 1)
In a series of articles we will consider the relationship between the merger and acquisition rules in the new Companies Act 71 of 2008 ("Companies Act") read with the relevant provisions of the Income Tax Act 58 of 1962 ("ITA") and of the new Tax Administration Bill.
South Africa
15 Mar 2012
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