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Searching Content indexed under Capital Gains Tax by ENSafrica ordered by Published Date Descending.
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1
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
2
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
3
Welcome Tax Proposals To The Debt Relief Rules
When debt is reduced or written off, certain adverse tax consequences may arise for the debtor.
South Africa
30 Oct 2018
4
Impact Of China's Investment On The South African Tax Base
The news that China has committed to invest approximately R200-billion in South Africa was greeted with much fanfare throughout the country.
South Africa
10 Oct 2018
5
Far-Reaching Proposed Changes To The Taxation Of Foreign Trusts
The South African Draft Taxation Laws Amendment Bill, 2018, which was published by the Minister of Finance on 16 July 2018, introduces many of the tax proposals announced in the 2018 Budget Review earlier this year.
South Africa
23 Aug 2018
6
Rwanda's New Income Tax Act And The Taxation Of Share Transfer Transactions
April 2018 saw significant legal changes on the Rwandan business and tax scene, from the enactment of a new Companies Act, to the enactment of Law No 016/2018 of 13/04/2018 establishing taxes on income.
Rwanda
29 May 2018
7
Amendments To The Taxation Of Debt Restructures
Since 1 January 2013, section 19 of the Income Tax Act, 1962 (the "Act") and paragraph 12A of the Eighth Schedule to the Act (the "Eighth Schedule") ...
South Africa
2 Feb 2018
8
Africa Tax In Brief - January 2018
Parliament approved a draft law on the Extraordinary Regime on Tax and Foreign Exchange Compliance, regulating the repatriation of assets held abroad that have not been declared in Angola in December 2017.
Worldwide
2 Feb 2018
9
Relocating From South Africa? Key Steps To Undertake In The Emigration Process
There are a number of considerations when relocating to another country that involve much more than a mere physical departure and the taking up of permanent residence in a foreign country.
South Africa
23 Nov 2017
10
The Income Tax Implications Of A Return Of Capital
The Act clearly sets out the tax implications arising in respect of a distribution by a company that constitutes a dividend.
South Africa
12 Oct 2017
11
Africa Tax In Brief - August 2017
On 27 July 2017, Botswana and France signed an amending protocol to the Botswana/France Income Tax Treaty, 1999 in Gaborone.
South Africa
29 Aug 2017
12
The Significance Of South Africa Signing Multilateral Convention To Prevent BEPS In Terms Of Pension Funds
The MLI is the result of certain of the Organisation for Economic Co-operation and Development's action points aimed at preventing base erosion and profit shifting.
South Africa
26 Jun 2017
13
The Davis Tax Committee Issues Its Second Report On Estate Duty
The Davis Tax Committee ("DTC") released its much-anticipated second (and final) interim report (the "Report") on estate duty on 24 August 2016.
South Africa
26 Sep 2016
14
Africa Tax In Brief - 19 July 2016
The Securities Code Regulation (Regulation No. 6/16) (the "Regulation") was approved by the Council of Administration of the Capital Market Commission and gazetted on 7 June 2016.
Worldwide
8 Aug 2016
15
Crowdfunding And Tax – Two's Company, Three's A Crowd
In this article, we briefly consider some of the possible South African tax implications that may arise pursuant to the utilisation of the various types of crowdfunding that have lately been gaining traction in South Africa.
South Africa
29 Jun 2016
16
SARS Ruling On A Share Subscription Transaction Followed By A Share
On 17 March 2016, the South African Revenue Service ("SARS") issued an interesting binding private ruling ("BPR 227") concerning a share subscription transaction which was followed by two share buyback transactions.
South Africa
10 May 2016
17
Budget 2016 And Venture Capital Companies
The 2016 Budget Review contained a most welcome – if cryptic – statement for venture capital companies ("VCCs") and their investors.
South Africa
24 Mar 2016
18
2016 South African Budget Speech Summary | Tax Proposals
The Honourable Minister of Finance read the 2016 South African budget speech on 24 February 2016.
South Africa
3 Mar 2016
19
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
20
Taxation Of Estates To Also Be Revisited?
We previously commented on the recommendations made by the Davis Tax Committee relating to the taxation of trusts in our article entitled "Taxation of trusts to be revisited?" dated 28 July 2015.
South Africa
21 Aug 2015
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