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Pieter van der Zwan & Associates
 
By Pieter Van der Zwan
South African businesses play an integral role in socio-economic upliftment and development of communities. Expenditure incurred for this purpose may have tax implications for the business involved.
By Pieter Van der Zwan
Dividends paid by one South African company to another have been exempt from both normal tax and dividends tax since April 2012 when dividends tax came into effect.
By Pieter Van der Zwan
The Taxation Laws Amendment Bill introduces a revised set of rules that will apply to debt restructuring transactions that occur during years of assessment that commence on or after 1 January 2018.
By Pieter Van der Zwan
Understatement penalties (USP) are imposed in respect of understatements by a taxpayer.
By Pieter Van der Zwan
Share incentives schemes often involves the use of trusts to administer the awards made to employees.
By Pieter Van der Zwan
In difficult economic times, debt capitalisation may afford companies some room to improve their financial position.
By Pieter Van der Zwan
Since the introduction of dividends tax in 2012, in particular the company to company exemption, taxpayers have employed a number of methods to convert taxable proceeds upon the sale of shares...
By Pieter Van der Zwan
A number of amendments proposed by the National Treasury are, if implemented in their current form, likely to significantly impact on trust structures.
By Pieter Van der Zwan
It appears as if interest in making use of the venture capital company tax incentive is increasing. BPR274 deals with an investment by a venture capital company in a solar electricity generation business.
By Pieter Van der Zwan
The timing of disposals of assets and the resulting accrual of the proceeds have been contentious aspects over the years.
By Pieter Van der Zwan
The Income Tax Act contains specific provisions relating to the timing of the accrual or incurral of interest for tax purposes. BPR272 deals with an arrangement that contains deferred payment...
By Pieter Van der Zwan
Capital gains tax is imposed on any amount that a taxpayer becomes entitled to as a result of a disposal of an asset, whether this amount has been received in cash or not.
By Pieter Van der Zwan
BPR268 deals with the tax implications of an arrangement that is aimed at correcting previous errors by a taxpayer.
By Pieter Van der Zwan
The tax treatment of unrealised exchange gains or losses poses certain challenging questions when a foreign denominated debt becomes irrecoverable.
By Pieter Van der Zwan
A protocol amending the double tax agreement (DTA) between South Africa and Sweden took effect from 18 March 2012.