Mondaq All Regions - South Africa: Tax
ENSafrica
When debt is reduced or written off, certain adverse tax consequences may arise for the debtor.
ENSafrica
Transfer pricing is a self-assessment mechanism that aims to ensure that taxpayers identify all potential cross-border transactions, operations, schemes, agreements or understandings that have been entered into between connected persons ...
ENSafrica
The news that China has committed to invest approximately R200-billion in South Africa was greeted with much fanfare throughout the country.
ENSafrica
Groups of companies often wish to restructure or rationalise their operations. This generally involves a transfer of companies and/or assets between various entities.
ENSafrica
In principle, VAT incurred by a vendor on the cost of developing residential property for sale may be claimed as an input tax deduction.
ENSafrica
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.
ENSafrica
Under South African corporate reorganisation rules, tax consequences are deferred and do not crystalise at the time of the transaction, but a carefully planned restructuring transaction...
ENSafrica
The DIFTZ will house a variety of manufacturing plants and offer investors various incentives, including tax exemptions.
ENSafrica
Hopefully with time market practice and interaction with regulators will clarify the above points.
ENSafrica
The OECD invites interested parties to submit any comments on this discussion draft by 7 September 2018.
ENSafrica
In The Car Company Ltd (in Liquidation) v. The Mauritius Revenue Authority, the Commercial Division of the Supreme Court ruled that the amount of taxes due under the Value Added Tax Act and the Income Tax Act ..
ENSafrica
Section 9D of the Income Tax Act, 1962 (the "Act") is aimed at South African residents who directly or indirectly hold more than 50% of the total participation (broadly speaking shares) or voting rights in a foreign company.
ENSafrica
Many countries have become more focused on combating tax avoidance.
ENSafrica
The overriding concept of the BEPS Action Plan is that all taxable profits should be taxed once.
ENSafrica
Over the past few years, SARS appears to have created a new category of doubtful debts allowances which they have termed a "specific" doubtful debts allowance...
ENSafrica
The South African Taxation Laws Amendment Act, 2017 was signed into law on 18 December 2017 and made some notable changes to the tax regime.
Pieter van der Zwan & Associates
The most significant proposals in the 2018 Budget Review will probably affect all taxpayers in South Africa, not only those with accumulated wealth.
ENSafrica
Decree No. 18/024, amending the Mining Regulation, was published in the Official Gazette on 12 June 2018. Significant amendments include:
ENSafrica
The income tax treaty between the Comoros Islands and the United Arab Emirates, signed on 26 March 2015, entered into force on 2 January 2018 and generally applies from 1 January 2019.
ENSafrica
The new law amending the Mining Code, signed by the President on 9 March 2018, was published in the official gazette on 28 March 2018.
Most Popular Recent Articles
Fasken
National Treasury has proposed the introduction of new rules for the tax treatment of conversions of debt into equity within the same group of companies.
Pieter van der Zwan & Associates
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.
ENSafrica
When debt is reduced or written off, certain adverse tax consequences may arise for the debtor.
Dentons
The concept of residency is a crucial determinant in establishing a person's tax obligations in South Africa.
Pieter van der Zwan & Associates
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 ...
Pieter van der Zwan & Associates
Many employee share incentive schemes involve the use of trusts to house the shares until such time as they vest in the employees.
ENSafrica
Decree No. 18/024, amending the Mining Regulation, was published in the Official Gazette on 12 June 2018. Significant amendments include:
ENSafrica
Transfer pricing is a self-assessment mechanism that aims to ensure that taxpayers identify all potential cross-border transactions, operations, schemes, agreements or understandings that have been entered into between connected persons ...
ENSafrica
The news that China has committed to invest approximately R200-billion in South Africa was greeted with much fanfare throughout the country.
ENSafrica
Groups of companies often wish to restructure or rationalise their operations. This generally involves a transfer of companies and/or assets between various entities.
ENSafrica
Over the past few years, SARS appears to have created a new category of doubtful debts allowances which they have termed a "specific" doubtful debts allowance...
ENSafrica
The DIFTZ will house a variety of manufacturing plants and offer investors various incentives, including tax exemptions.
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