South Africa: Withholding 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

According to the OECD's Revenue Statistics in Africa 2025 report released in December 2025, tax revenues as a percentage of GDP have increased in 24 countries...

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ENS

SARB Exchange Control Tightening: Mandatory SARS Compliance For Non-Resident Income Remittance

The South African regulatory environment governing cross-border financial transactions has recently undergone a dramatic and unexpected overhaul.

South Africa Tax

Ai

Andersen in South Africa

Tax Law Tightens For SA Trusts With Offshore Beneficiaries

South Africa's recent amendment to section 25B of the Income Tax Act introduces a material change in the taxation of income distributed by resident trusts to non-resident beneficiaries.

South Africa Tax

Beach Weather | Legal Marketing

Africa Tax In Brief

BENIN: Application of 1% stamp duty on specified cash payments clarified...

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ENS Tax In Brief

South Africa Tax

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Africa Tax In Brief

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Why South African Entrepreneurs Should Consider Setting Up Offshore To Attract Foreign Investment

South Africa Government

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The Sovereign Group

Africa Tax In Brief

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The Benefits Of 'Loop Structuring' For South African Residents: Four Years On

South Africa Tax

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The Sovereign Group

Promulgation Of Protocol To SA/Kuwait DTA

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Africa Tax In Brief

South Africa Tax

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Think Green, Think Tax: Mauritius' Corporate Climate Responsibility Levy

South Africa Tax

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ENS Tax In Brief

South Africa Tax

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Africa Tax In Brief

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Mandatory COMESA Merger Control Regime And Other Changes

South Africa Anti-trust

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BREMER LF WLL

Protecting African Innovation: A Catalyst For Scale And The Future Of IP

South Africa IP

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Adams & Adams

Disney vs. OpenAI - When IP Meets Generative AI

South Africa Technology

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Africa Tax In Brief

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Clause For Concern: Understanding The Risks In Legal Agreements

South Africa Commercial

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Barnard Inc.

Tax Savvy: Understanding South Africa's Tax Regime For Foreign Enterprises

Expanding your enterprise to a new country is an exciting undertaking, but often comes with its own set of challenges, particularly related to domestic and international tax aspects.

South Africa Tax

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Andersen in South Africa

ENS Tax In Brief - Issue 121

Below, please find issue 121 of ENS' tax in brief, a snapshot of the latest tax developments in South Africa.

South Africa Tax

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Africa Tax In Brief

Following the publication of the 2020 ATAF policy brief, the African Tax Administration Forum ("ATAF") on 4 April 2024 published a second policy brief for the taxation...

South Africa Tax

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Tax In Brief | Issue 119

Below, please find issue 119 of ENS' tax in brief, a snapshot of the latest tax developments in South Africa.

South Africa Tax

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Africa Tax In Brief

South Africa Tax

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VAT Treatment Of Electronic Services: South Africa Has Received The Message (Probably)

South Africa Tax

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Africa Tax In Brief

South Africa Tax

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

South Africa Tax

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Collateral Arrangements And Repos In Respect Of Equities And Bonds: A South African Tax Perspective

South Africa Tax

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Africa Tax In Brief

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Africa Tax In Brief

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South Africa Tax

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Africa Tax In Brief

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Share Loans And Repos: A South African Tax Perspective

South Africa Tax

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Africa Tax In Brief

The African Tax Administration Forum ("ATAF") published a proposed approach to a domestic minimum top-up tax ("DMTT") on its official website in August 2023.

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ENSafrica Tax In Brief

High Court of South Africa, Gauteng Division, Pretoria | Diageo SA (Pty) Ltd v Commissioner of the South African Revenue Services (A223/2021) [2023] ZAGPPHC 508...

South Africa Tax

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Africa Tax In Brief

The African Tax Administration Forum ("ATAF") has succeeded in gaining the inclusion of several of its proposed provisions in the Pillar One and Pillar Two rules, although certain...

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Share Loans And Repos: A South African Tax Perspective

Although the overall economics of share lending arrangements ("share loans") and repurchase arrangements ("repos") may be comparable in certain instances...

South Africa Tax

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Africa Tax In Brief

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The Tax Challenges Of International Remote Work

Due to the impact of the COVID-19 pandemic, many employers have seen an increased demand for international remote working arrangements. We have briefly touched upon...

South Africa Tax

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Africa Tax In Brief

On 27 September 2022, Guinea-Bissau deposited its instrument of ratification for the African Continental Free Trade Area Agreement ("AfCFTA") as the 44th country.

South Africa Tax

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Africa Tax In Brief

On 27 July 2022, the government of Botswana announced that it will reduce the VAT rate from 14% to 12%, effective 1 August 2022, for a period of six months, ...

South Africa Tax

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Africa Tax In Brief

Ministerial Order No. 2022-101/MEFP/SG/DGI of 15 April 2022 was issued by the Ministry of Economy and Finances to clarify that under Burkina Faso's transfer pricing reporting requirements the...

South Africa Tax

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Tax Incentives Are Essential For Getting South African Mining Exploration Investment Back On Track

South Africa Tax

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Africa Tax In Brief

South Africa Tax

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Tax Guide 2022/23

South Africa Tax

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SNG Grant Thornton

Africa Tax In Brief

South Africa Tax

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10 Predictions For What Could Lie Ahead For South Africa In The 2022 Budget Speech

South Africa Tax

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Transfer Pricing, Thin Capitalisation And Intra-group Finance Arrangements – SARS Issues Promised Guidance In The Form Of Draft Interpretation Note

South Africa Tax

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Africa Tax In Brief

South Africa Tax

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Africa Tax In Brief

South Africa Tax

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An Update To The South Africa-Netherlands Double Tax Agreement

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Tabacks

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

South Africa Tax

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Webber Wentzel

Andersen Tax Review — 1 May To 9 June 2021

South Africa Tax

Tf

Tabacks

Africa Tax In Brief

South Africa Tax

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Budget Speech 2021: How The Tax Landscape Could Change

South Africa Tax

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Africa Tax In Brief - February 2021

South Africa Tax

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Africa Regulatory ENSight 2020 | 11

South Africa Tax

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