Contributor Page
Pieter van der Zwan & Associates
 
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.
By Pieter Van der Zwan
The increase in the dividends tax upon distribution of company profits to 20% may however impact on business structures that rely heavily on dividend flows.
By Pieter Van der Zwan
A number of tax rate increases were announced in the 2017 Budget Review on 22 February 2017. These may impact directly on investment yields and re-investment base of investors.
By Pieter Van der Zwan
There has been uncertainty around the tax treatment of fees paid to non-executive directors. While it is clear that the amounts will be subject to income tax, the question was when and how this tax should be collected.
By Pieter Van der Zwan
Sections 8F and 8FA contain re-characterisation rules relating to hybrid debt instruments and hybrid interest.
By Pieter Van der Zwan
A number of amendments made at the end of 2016 take effect from 1 March 2017. This includes amendments relating to PAYE.
By Pieter Van der Zwan
Many employee share incentive schemes involve the use of trusts to house the shares until such time as they vest in the employees.