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Pieter van der Zwan & Associates
 
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Tel: +27 083 4175904
Potchefstroom
South Africa
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By Pieter Van der Zwan
The most significant proposals in the 2018 Budget Review will probably affect all taxpayers in South Africa, not only those with accumulated wealth.
By Pieter Van der Zwan
The increase in the VAT rate from 14% to 15% was arguably the biggest announcement in the 2018 Budget Review from a tax perspective. This change in VAT rate will impact consumers directly ...
By Pieter Van der Zwan
The 2018 Budget Review contains a number of proposals that will impact businesses operating in South Africa.
By Pieter Van der Zwan
The Income Tax Act allows for roll-over relief in certain circumstances where assets are contributed to a company in exchange for shares in that company.
By Pieter Van der Zwan
Dividends are payments received by a person in respect of shareholding in a company. In the recent case of C:SARS v Reunert Ltd the SCA was required to consider an arrangement...
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.