South Africa: Corporate Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Africa Tax In Brief

In order to simplify tax legislation, reduce compliance costs, broaden the tax base and promote tax justice, the General Tax Administration (AGT) has announced its intention to replace...

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ENS

The Global Minimum Tax Act – A Present And Pressing Reality For Multinationals Operating In South Africa

On 20 December 2024 the President assented to the Global Minimum Tax Act (the Act) which applies from 1 January 2024, and enables South Africa to impose a top-up tax...

South Africa Tax

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Fasken

Suspension Of Power Cuts, GNU And Improved Inflation Outcomes - Are Things Looking Up In South Africa?

South Africa's Minister of Finance, Enoch Godongwana will present the 2025 budget speech on Wednesday, 19 February 2025. Since the last budget, the South African...

South Africa Tax

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ENS

What The Global Minimum Tax Act, 2024, Means For Business In South Africa

In a significant development for multinational enterprises (MNEs) operating in South Africa, the Global Minimum Tax Act, 2024, was recently enacted.

South Africa Tax

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Andersen in South Africa

ENS Tax In Brief

South Africa Tax

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ENS

Africa Tax In Brief

South Africa Tax

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ENS

Africa Tax In Brief

South Africa Tax

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ENS

Building Trust In South Africa And Its Economy - 2024 Budget Speech Predictions

South Africa Tax

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ENS

ENSafrica Tax In Brief - Issue 113

South Africa Tax

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ENS

Africa Tax In Brief

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ENS

Africa Tax In Brief

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ENS

2023 SNG Grant Thornton Budget Analyis

South Africa Tax

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SNG Grant Thornton

Economic Recovery: What Is The Real Cost Of The 1% Reduction In The Corporate Income Tax Rate?

South Africa Tax

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ENS

Limitation On Utilization Of Assessed Loss (Section 20 Of The Income Tax Act)

South Africa Tax

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SNG Grant Thornton

Tax Dispute Resolution: Failure To Discharge Onus Of Proof

South Africa Tax

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SNG Grant Thornton

Justice Clicked: Landmark Cybercrime Conviction Shakes South Africa's Digital Underworld

South Africa Criminal

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ENS

Gaga Over Labubu

South Africa IP

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Adams & Adams

South Africa's SCA Reinforces Judicial Support For Arbitration Agreements

South Africa Litigation

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Herbert Smith Freehills Kramer LLP

Not So Fast: When Retrenchment Goes Off The Wall

South Africa Employment

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Fairbridges Wertheim Becker

Pillar Two: OECD Releases Model Rules For Domestic Implementation Of Global Minimum Tax

In December last year, the Organisation for Economic Co-operation and Development (OECD) released the Pillar Two Model Rules as approved by the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS).

South Africa Tax

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SNG Grant Thornton

Tax Focus - Jan/Feb Issue 2022

Welcome back to all of you! January has come and gone and we are well on our way into 2022!

South Africa Tax

SG

SNG Grant Thornton

The Anti-Global Base Erosion Rules Released: What It Means For MNE Taxation

On 20 December 2021, the Anti-Global Base Erosion ("GloBE") Rules were released by the OECD.

South Africa Tax

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ENS

Tax In Brief | Issue 72

Below, please find issue 72 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

South Africa Tax

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ENS

Explaining The Call For Global Tax Reform

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ENS

Be Aware Of The Changes To The Utilization Of Assessed Losses

South Africa Tax

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ENS

ATAF's Response

South Africa Tax

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SNG Grant Thornton

A New Global Taxation Regime Is In The Pipeline – Start Preparing Now

South Africa Tax

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Webber Wentzel

Business Law Focus | The New Regime For Global Corporate Taxes (Video)

South Africa Tax

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ENS

Tax In Brief - Issue 68

South Africa Tax

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ENS

A Global Minimum Tax? What Could It Mean ?

South Africa Tax

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SchoemanLaw Inc.

South African Budget Speech 2021: Growth Over Tax Increase, But More Could Have Been Done

South Africa Tax

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ENS

As Budget Looms, What Tax Hikes Can Be Expected?

South Africa Tax

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ENS

2021/2022 Budget Proposals – Tax Overview

South Africa Tax

WA

Werksmans Attorneys

A Global Minimum Tax? What Could It Mean ?

Many countries worldwide seek to avoid the loss of tax revenues to what has become commonly known as low-tax jurisdictions or tax-havens.

South Africa Tax

SI

SchoemanLaw Inc.

South African Budget Speech 2021: Growth Over Tax Increase, But More Could Have Been Done

The 2021 budget speech, which was delivered by the Minister of Finance on 24 February, hit the right notes in preferring economic growth over raising taxes as a means to increase tax revenue.

South Africa Tax

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ENS

As Budget Looms, What Tax Hikes Can Be Expected?

With the budget statement looming large, editor Evan Pickworth asks ENSafrica tax executive Kazi Mbangeleli whether an increase in the corporate tax rate to 30%, or in the VAT rate, is on the cards.

South Africa Tax

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ENS

2021/2022 Budget Proposals – Tax Overview

This was a Budget focused on big spending announcements and was heavily influenced by the need to shield citizens, businesses and the economy in general from the worst effects of the COVID-19 pandemic.

South Africa Tax

WA

Werksmans Attorneys

Podcast | Business Law Focus | Seeking Mining Tax Certainty

South Africa Tax

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ENS

International Tax: Proposed Amendments

The latest proposed amendments will see, inter alia, some relief for taxpayers in relation to the Controlled Foreign Company ("CFC") rules and the scope of an "Affected Transaction"

South Africa Tax

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Tabacks

2019 South African Budget Speech Summary/Tax Proposals

A very conservative budget was read by the South African Minister of Finance today, 20 February 2019. There are no notable increases in any of the direct or indirect taxes.

South Africa Tax

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ENS

Africa Tax In Brief - February 2019

Guinea deposited its instrument of ratification for the ACFTA on 16 October 2018 and Uganda on 28 November 2018.

South Africa Tax

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ENS

Corporate Reorganisations: The Dividend Stripping Pitfall

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...

South Africa Tax

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ENS

Collateral Arrangements Under The STT Act – Emerging Pitfalls

South Africa Tax

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ENS

Reducing The Cost Of Transfer Pricing Compliance For MNEs

South Africa Tax

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ENS

Time Is Running Out For Transfer Pricing Documentation Compliance

South Africa Tax

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ENS

Debt Forgone For The Benefit Of Mining Companies

South Africa Tax

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ENS

Budget 2018 - Business Perspective

South Africa Tax

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Pieter van der Zwan & Associates

Tax Residency - Place Of Effective Management In South Africa

South Africa Tax

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Dentons

Africa Tax In Brief - November 2017

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ENS

South African Budget 2017: Business Perspective

South Africa Tax

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Pieter van der Zwan & Associates

Africa Tax In Brief – January 2017

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ENS

Section 103(2) Utilisation Of Assessed Losses Revisited

South Africa Tax

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ENS

The South African Taxation Of Trusts: Recent Developments

South Africa Tax

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ENS

Interim Orders And Street Names – Have They Lost Their Appeal?

South Africa Tax

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ENS

Taxation Laws Amendment Bill Released For Comment

South Africa Tax

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ENS

Africa Tax In Brief - 19 July 2016

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ENS

Venture Capital Companies – Summary Of The Latest Tax Rulings

South Africa Tax

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ENS

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Latest Videos

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Business Law Focus | The New Regime For Global Corporate Taxes (Video)

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ENS

Juristconsult NEW Webcast: "IS MAURITIUS READY FOR BEPS?" (Video Content)

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Juristconsult Chambers

Common Reporting Standard Juristconsult Webcast (Video Content)

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Juristconsult Chambers

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