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South Africa
Fasken
Members of the Inclusive Framework on Base Erosion and Profit Shifting (the "Inclusive Framework") developed the Global Anti-Base Erosion Model Rules...
ENS
In the case of Richards Bay Mining (Pty) Ltd v C:SARS (Case no.: 2023-045310), the High Court deliberated on two pertinent questions of law.
ENS
Following the release of the OECD's latest transfer pricing report regarding Amount B of Pillar One, the African Tax Administration Forum ("ATAF") in a press release on 19 February 2024...
Barnard Inc.
Enoch Godongwana, Minister of Finance delivered his budget speech on 21 February, and his opening remark reaffirmed what all South Africans are so acutely aware of – South Africa...
Andersen in South Africa
The 2024 Budget Review was tabled by Minister Godongwana on 21 February 2024.
ENS
This case concerns the taxpayer's appeal to the Tax Court against additional VAT assessments raised by the Commissioner for the South African...
SNG Grant Thornton
Welcome to the Tax Focus Jan/Feb 2024 Edition! To start the year off right, we understand the importance of staying informed and up-to-date on all things tax-related.
ENS
Most taxpayers will be familiar with section 99 of the Tax Administration Act ("TAA"), namely the provisions which deal with the period of limitations for the issuance of assessments.
ENS
When raising finance by way of preference shares, taxpayers are well aware of the risks posed by the anti-avoidance provisions of sections 8E and 8EA of the Income Tax Act ("the Act")...
The Sovereign Group
The South African government tabled the Tax Administration Laws Amendment (TALA) Bill in parliament on 1 November, when Finance Minister Enoch Godongwana delivered his Medium-term...
ENS
This is an application for the setting aside and substitution of the determination by the Commissioner for the South Africa Revenue Service...
ENS
Below, please find issue 112 of ENS' tax in brief, a snapshot of the latest tax developments in South Africa.
Andersen in South Africa
In the world of business smart tax planning and compliance are crucial for achieving financial efficiency and minimising risks. Whether you're setting up new operations or considering corporate...
Andersen in South Africa
In the world of corporate transactions and commercial agreements, taxation often takes centre stage.
ENS
South Africa has recognised the importance of offering taxpayers greater certainty and predictability in their tax affairs through the recently proposed Advance Pricing Agreement ("APA") programme.
ENS
In Commissioner for the South African Revenue Services ("SARS") v Virgin Mobile South Africa (Pty) Ltd, the High Court considered whether the South African Revenue Services...
ENS
Below, please find issue 110 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.
SNG Grant Thornton
In today's rapidly changing business landscape, innovation has become an indispensable driver of success. However, the professional services industry, encompassing areas like...
SNG Grant Thornton
On a high level, Advance Pricing Agreements ("APA") allow multinational entities to enter into an agreement with one or more tax authorities were the taxpayer(s) and revenue...
ENS
On 29 September 2023, the African Tax Administration Forum ("ATAF") released its revised Suggested Approaches to Drafting Domestic Minimum Top-up Tax ("DMTT") Legislation in order to promote fair...
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