Mondaq All Regions - South Africa: Tax
Pieter van der Zwan & Associates
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.
Dentons
The concept of residency is a crucial determinant in establishing a person's tax obligations in South Africa.
ENSafrica
It is clear that harm would be caused to SARS if a taxpayer realised a capital loss and that capital loss is set off against a capital gain in such year of assessment.
ENSafrica
The new South African Taxation Laws Amendment Bill, 2017 (the "TLAB 2017") was released following the public consultation process for the Draft Taxation Laws Amendment Bill, 2017 (the "Draft TLAB 2017").
ENSafrica
There are a number of considerations when relocating to another country that involve much more than a mere physical departure and the taking up of permanent residence in a foreign country.
ENSafrica
In conducting a VCA, it is important to distinguish between intangibles, value enhancers and synergies.
ENSafrica
In terms of section 64EA(a) of the Act, the beneficial owner of a cash dividend is liable for dividends tax in respect of that dividend.
Pieter van der Zwan & Associates
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.
Pieter van der Zwan & Associates
Understatement penalties (USP) are imposed in respect of understatements by a taxpayer.
ENSafrica
The Act clearly sets out the tax implications arising in respect of a distribution by a company that constitutes a dividend.
ENSafrica
South Africa imposes taxes on worldwide income of residents.
ENSafrica
It remains to be seen how the SARB's approach to Bitcoin develops over time.
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.
ENSafrica
In the 2016 Budget Review, tax avoidance schemes involving share buybacks were highlighted for review.
ENSafrica
The filing obligation detailed in the draft notice appears to apply retrospectively for years commencing on or after 1 January 2016.
ENSafrica
The window period for South African residents to regularise their unauthorised foreign assets under the Special Voluntary Disclosure Programme ("SVDP") closes on 31 August 2017.
ENSafrica
On 27 July 2017, Botswana and France signed an amending protocol to the Botswana/France Income Tax Treaty, 1999 in Gaborone.
ENSafrica
On 19 July 2017, the South African National Treasury released the 2017 Draft Taxation Laws Amendment Bill ("draft TLAB") for public comment.
ENSafrica
During the International Conference on Tax in Africa held in Abuja from 26 to 28 September 2017, the African Tax Administration Forum launched its "Toolkit for Transfer Pricing Risk Assessment...
ENSafrica
A transfer pricing unit, set up as an administrative technical structure forming part of the Large Taxpayers Directorate of the General Tax Administration, was launched on 25 September 2017 and ...
Most Popular Recent Articles
Dentons
The concept of residency is a crucial determinant in establishing a person's tax obligations in South Africa.
ENSafrica
There are a number of considerations when relocating to another country that involve much more than a mere physical departure and the taking up of permanent residence in a foreign country.
ENSafrica
During the International Conference on Tax in Africa held in Abuja from 26 to 28 September 2017, the African Tax Administration Forum launched its "Toolkit for Transfer Pricing Risk Assessment...
ENSafrica
It remains to be seen how the SARB's approach to Bitcoin develops over time.
ENSafrica
A transfer pricing unit, set up as an administrative technical structure forming part of the Large Taxpayers Directorate of the General Tax Administration, was launched on 25 September 2017 and ...
Pieter van der Zwan & Associates
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.
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
The new South African Taxation Laws Amendment Bill, 2017 (the "TLAB 2017") was released following the public consultation process for the Draft Taxation Laws Amendment Bill, 2017 (the "Draft TLAB 2017").
Pieter van der Zwan & Associates
Sections 8F and 8FA contain re-characterisation rules relating to hybrid debt instruments and hybrid interest.
ENSafrica
In terms of section 64EA(a) of the Act, the beneficial owner of a cash dividend is liable for dividends tax in respect of that dividend.
ENSafrica
It is clear that harm would be caused to SARS if a taxpayer realised a capital loss and that capital loss is set off against a capital gain in such year of assessment.
ENSafrica
The filing obligation detailed in the draft notice appears to apply retrospectively for years commencing on or after 1 January 2016.
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