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Corporate Tax
15 November 2016   (0 Comments - view/add)
Developments relating to collateral in South Africa’s securities lending and derivatives markets »
Author: Kelle Gagné (ENSafrica) The introduction of new, amended and draft legislation over the last couple of years...
03 November 2016   (0 Comments - view/add)
Section 103(2) utilisation of assessed losses revisited »
Author: Annalie Pinch (ENSafrica) Section 103(2) of the Income Tax Act, 58 of 1962 empowers the Commissioner (the “...
31 October 2016   (0 Comments - view/add)
Are we seeing more positive developments in the venture capital companies regime? »
Authors: Mark Morgan, Gigi Nyanin and Heinrich Louw (Cliffe Dekker Hofmeyr)   On 15 June 201...
18 October 2016   (0 Comments - view/add)
Taxable benefits provided to expatriate employees seconded in South Africa »
Author: Jerome Brink (Cliffe Dekker Hofmeyr)   The nature of the business of many multinational companies re...
18 October 2016   (0 Comments - view/add)
Small business corporations regime extended to personal liability companies »
Authors: Mark Morgan and Gigi Nyani (Cliffe Dekker Hofmeyr) On 8 July 2016, National Treasury (Treasury) released a d...
04 October 2016   (0 Comments - view/add)
Deferring tax by using unit trusts »
Author: Ben Strauss (Cliffe Dekker Hofmeyr)   Investors in shares are able to defer capital gains tax (CGT)...
28 September 2016   (0 Comments - view/add)
No looking back for section 13sex of the Income Tax Act »
Author: Sarah Elliott (ENSafrica) Various building allowances are available for both owners and lessees of buildings...
26 September 2016   (0 Comments - view/add)
Funding for small and medium-sized enterprises »
Authors: Mark Linington and Gig i  Nyanin (Cliffe Dekker Hofmeyr) The Venture Capital Company (VCC) Tax Re...
13 September 2016   (0 Comments - view/add)
Draconian Proposal to Hit Share Incentive Arrangement »
Author: David Warneke (BDO) The Draft Taxation Laws Amendment Bill of 2016 contains a proposal to tax dividends that wou...
31 August 2016   (0 Comments - view/add)
Empowerment: An interesting ruling regarding a BEE transaction »
Authors: Dries Hoek and Louis Botha (Cliffe Dekker Hofmeyr) In 2016, the BEE regulatory landscape has seen a number of c...
22 August 2016   (0 Comments - view/add)
Proposed amendments to the rules dealing with the taxation of employee-based incentive plans »
Authors: Robert Gad and Megan McCormack (ENSafrica) The Draft Taxation Laws Amendment Bill of 2016 was released for publ...
22 August 2016   (0 Comments - view/add)
Green, greener, greenest – a ruling on section 12K of the Income Tax Act »
Author: Louis Botha (Cliffe Dekker Hofmeyr) The recent announcement by Eskom that it would reconsider its position on th...
16 August 2016   (0 Comments - view/add)
Further welcome tax incentives announced for renewable energy sector »
Author: Jerome Brink (Cliffe Dekker Hofmeyr) Renewable energy is seen as the long term future to the planet’s energy dem...
10 August 2016   (0 Comments - view/add)
Tax exemption of membership based organisations – time for a rethink? »
Author: Jerome Brink (Cliffe Dekker Hofmeyr) Membership based organisations are fundamental to the sustainability and de...
27 July 2016   (0 Comments - view/add)
Where there’s smoke there’s fire (and carbon tax) – National Treasury releases the Draft Regulation »
Authors: Louis Botha and Heinrich Louw (Cliffe Dekker Hofmeyr) In November 2015, the Draft Carbon Tax Bill (Draft Bill)...
18 July 2016   (0 Comments - view/add)
Exchange control circular issued in respect of special voluntary disclosure programme »
Author: Mareli Treurnicht (Cliffe Dekker Hofmeyr) On 13 July 2016 the Financial Surveillance Department (FinSurv) of th...
11 July 2016   (0 Comments - view/add)
About mines and houses: a ruling on expenditure incurred to implement a housing scheme »
Authors: Heinrich Louw and Louis Botha (Cliffe Dekker Hofmeyr) In our Alert of 29 April 2016, we discussed the Ruling d...
27 June 2016   (0 Comments - view/add)
Reinstatement of a deregistered company in the context of an amalgamation transaction »
Author: Heinrich Louw (Cliffe Dekker Hofmeyr) The South African Revenue Service recently released Binding Private Rulin...
15 June 2016   (0 Comments - view/add)
Crowdfunding and tax – two’s company, three’s a crowd »
Authors: Michael Reifarth and Yani van der Merwe There has been a rapid expansion of the crowdfunding industry during t...
06 June 2016   (0 Comments - view/add)
All in one: another ruling regarding an amalgamation transaction »
Authors: Dries Hoek and Louis Botha (Cliffe Dekker Hofmeyr) In our Tax and Exchange Control Alert of 20 May 2016, we dis...
30 May 2016   (0 Comments - view/add)
Changes to the ITR14 return »
Author: Grant Thornton South Africa SARS have introduced further changes and enhancements to the ITR14 return on 18 Apri...
23 May 2016   (0 Comments - view/add)
Overruled: SARS expresses an interesting view on an amalgamation transaction »
Authors: Dries Hoek and Louis Botha (Cliffe Dekker Hofmeyr) The South African Revenue Service (SARS) has traditionally a...
18 May 2016   (0 Comments - view/add)
Asset for Share Transactions – beware of selling your shares within 18 months »
Author: Ryan Killoran (Werksmans) To prevent tax considerations from discouraging the incorporation of a business, a spe...
09 May 2016   (0 Comments - view/add)
Trading stock valuation »
Author: PwC South Africa During SARS audit inquiries, companies are frequently questioned about how they have valued tr...
09 May 2016   (0 Comments - view/add)
Successive corporate reorganisation transactions »
Authors: Gigi Nyanin and Nicole Paulsen (Cliffe Dekker Hofmeyr) The South African Revenue Service (SARS) released Bindin...
03 May 2016   (0 Comments - view/add)
SARS issues important tax ruling for renewable energy financing structures »
Author: Mansoor Parker (ENSafrica) On 13 April 2016, the South African Revenue Service ("SARS”) issued Binding Private R...
03 May 2016   (0 Comments - view/add)
Every house has a story: does employer-provided accommodation always constitute a fringe benefit? »
Authors: Dries Hoek and Louis Botha (Cliffe Dekker Hofmeyr) On 14 April 2016, the South African Revenue Service (SARS) i...
18 April 2016   (0 Comments - view/add)
When are funds used for a ‘qualifying purpose’? a ruling regarding s8EA »
Author: Heinrich Louw (Cliffe Dekker Hofmeyr) On 13 April 2016, the South African Revenue Service (SARS) issued Binding...
11 April 2016   (0 Comments - view/add)
The Kluh-ed up taxpayer wins – a decision on section 26 of the Income Tax Act »
Author: Heinrich Louw (Cliffe Dekker Hofmeyr) In its efforts to increase its income from tax revenue, the South African...
11 April 2016   (1 Comment - view/add)
The complex world of hybrid debt instruments: a ruling applicable to non-resident issuers »
Author: Heinrich Louw (Cliffe Dekker Hofmeyr) On 1 March 2016, the South African Revenue Service (SARS) issued Binding P...
08 April 2016   (0 Comments - view/add)
A farm owner is not necessarily a farmer »
Author: PwC South Africa This month the Supreme Court of Appeal finally determined the outcome of a dispute between SAR...
08 April 2016   (0 Comments - view/add)
Capital v revenue – the debate is not closed »
Author: PwC South Africa Before the introduction of capital gains tax, taxpayers and SARS would frequently engage in an...
15 February 2016   (0 Comments - view/add)
New reportable arrangement: Non-resident service providers »
Author: Heinrich Louw (Cliffe Dekker Hofmeyr) The South African Revenue Service (SARS) published notice No 140 in the Go...
15 February 2016   (0 Comments - view/add)
What will 2016 look like for the South African taxpayer »
Author: Ayanda Masina (Shepstone & Wylie Attorneys) The rand fell drastically at the end of last year with the...
09 February 2016   (0 Comments - view/add)
REITs – a recent ruling about ‘qualifying distributions’ »
Author: Ben Strauss (Cliffe Dekker Hofmeyr) Real estate investment trusts (REITs) are subject to a special tax regime in...

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