The European Commission has published a study on the taxation of cross-border dividend payments within the EU. The study analyses the impact of several alternative solutions to the taxation issues that arise when dividends are paid across borders to individual and portfolio investors within the EU. Read the study.
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.