Search
Searching Content indexed under Income Tax by ENSafrica ordered by Published Date Descending.
Links to Result pages
 
1 2 3 4 5 6 7 8 9 10 11 . . .  
>>Next
 
Title
Country
Organisation
Author
Date
1
Debt Capitalisations Between Two Controlled Foreign Companies
The various changes to the so-called debt waiver provisions in section 19 of the South African Income Tax Act, 1962 (the "Act")
South Africa
5 Aug 2019
2
Dividends Tax: Most-Favoured Nation Clause In Double Tax Agreement
On 12 June 2019, the Tax Court of South Africa delivered its judgment in ABC (Pty) Ltd v C:SARS (case no. 14287).
South Africa
5 Aug 2019
3
Tax In Brief | Issue 31
the taxpayer disputed, inter alia, the correctness of additional estimated assessments issued by SARS.
South Africa
30 Jul 2019
4
Tax In Brief | Issue 29
application to stay execution process commenced pursuant to taxes raised following the late filing of value-added tax and income tax returns
South Africa
9 Jul 2019
5
Africa Tax In Brief – 18 June 2019
On 26 May 2019, the Council of Ministers endorsed a new bill amending Customs Proclamation No. 859/2014,
South Africa
4 Jul 2019
6
Africa Tax In Brief - 21 May 2019
The Parliament of Zimbabwe and the Ethiopian House of Representatives approved the African Continental Free Trade Area Agreement
South Africa
5 Jun 2019
7
The Interaction Between The Debt Reduction Rules And Other Provisions Of The Income Tax Act
Having gone through a number of substitutions and amendments, the debt reduction rules contained in section 19 of the South African Income Tax Act, 1962 (the "Act")
South Africa
5 Jun 2019
8
Foreign Companies To Be Liable For Payment Of Taxes On Their Worldwide Income In Rwanda
On 7 May 2019, the Rwandan Government issued four ministerial orders implementing the Income Tax Act, which was adopted in April 2018.
Rwanda
16 May 2019
9
Africa Tax In Brief 12 Mar 2019
Botswana and Zambia signed the ACFTA on 10 February 2019 at the 32nd summit of the African Union in Addis Ababa, whereas the Ethiopian Council of Ministers approved the ACFTA on 2 February 2019...
South Africa
3 May 2019
10
Tax Revenews - Issue 22
SARS brought an application in terms of Rule 56(1)(b) of the Tax Court Rules (the "Rules") for default judgment against the Appellant ...
South Africa
1 Apr 2019
11
Reportable Arrangement: Proposed Reporting Burden On Mining Companies And Rehabilitation Trusts
The reportable arrangement provisions were established by the South African Revenue Service ("SARS") with the objective of obtaining information on certain types of transactions.
South Africa
25 Mar 2019
12
Not All Dividends Are Ordinary
In the listed sector, shareholders may be presented with various elections to be made as regards the nature of distributions ...
South Africa
25 Mar 2019
13
Africa Tax In Brief - 13 March 2019
Botswana and Zambia signed the African Continental Free Trade Area Agreement ("ACFTA") on 10 February 2019 at the 32nd summit of the African Union in Addis Ababa,
South Africa
22 Mar 2019
14
Tax Revenews - Issue 21
appeal against the decision of the tax court concerning SARS' entitlement to payment of understatement penalties in accordance with section 222(1) of the Tax Administration Act, 2011 (the "TAA").
South Africa
21 Mar 2019
15
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
16
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
17
New Tax Change Taxes Dividends In A Collective Investment Scheme
Dividends declared by South African resident companies or non-resident companies, the shares of which are listed on a South African exchange, are subject to dividends tax of 20%.
South Africa
6 Mar 2019
18
Tax Revenews - Issue 20
whether a receipt by the appellant taxpayer in respect of a lease premium was of a revenue nature or a capital nature, considered.
South Africa
27 Feb 2019
19
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
20
Finality To Debt Benefit Rules
The Taxation Laws Amendment Act, 2018, which was promulgated on 17 January 2018, amended South African tax legislation by overhauling two provisions relating to the reduction of debt, namely section 19 of the Income Tax Act, 1962 ...
South Africa
15 Feb 2019
Links to Result pages
 
1 2 3 4 5 6 7 8 9 10 11 . . .  
>>Next