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Corporate Income Tax

 

CPD Articles:

 

2017

 

Tax Talk Magazine:

 

- July/August: Independence Days

- July/August: If You Like it then You Should Put a Ring-Fence on it

- July/August: Making the Local Business Section Lekker

- May/June:  Franchising and Tax: A Complicated Recipe

- May/June:  Fatal Mistakes for Small Businesses 

- May/June: Daring to Venture Further  

- January/February: Cash, Cows and Tax 

- January/February: Declare Now or Forever Hold Your Pieces

- January/February: How to close a R28 billion tax void

- January/February: Subordinated Loans: The Wrong Catch 

- January/February: Paying for Polluting: Why Carbon Tax is a Good Idea

 

2016

 

Tax Talk Magazine:

 

- November/December: Experimental Treatment: Is the Youth Wage Subsidy Still the Answer? 

- November/December: The New GAAR 10 Years On – Part II: Mistakes and Missed Opportunities 

- November/December: Transfer Pricing Adjustments: Too Many Layers of Tax?

- November/December: Apple Doesn’t Fall Far from the Transfer Pricing Tree

- September/October: The Tax Implications of Currency Gains made on Foreign Investments

- September/October: Carbon Tax’ Effect on the Iron and Steel Industry

- September/October: Recent Developments in the South African Carbon Tax Legal Regime

- September/October: 6 Factors Start-Ups Should Consider

- March/April:  Swopping emissions for exemptions: An examination of section 12K 

- January/February:  7 Talking Points from the Tax and Good Governance in Africa conference

- January/February:  Draft Carbon Tax Bill – legalese meets science speak 

- January/February:  Tax-free conversions of hedge funds: not so simple?

- January/February:  SARS is stemming the flow of outbound service fees

- January/February:  Powering up: A look at section 12B allowance for renewable energy machinery

- January/February:  The tax risks of cross-border employment

- January/February:   A South African perspective on resolving dual residence disputes

 

General: 

 

2016 South African budget speech summary

 

2015

 

Tax Talk Magazine:

 

November/December:   The R&D tax incentive - Issues and recommendations 

November/December:  Observations of the South African grants and tax incentives landscape

November/December:  Africa spotlight: 15 by 2015?

November/December:  Taxation of dividends payable by a South African company to a Cypriot shareholder

September/October:  FATCA legislation to dramatically impact SA financial services sector

May/June:  The Deduction of Interest

May/June:  Under the sea: Tax on sub-oceanic telecommunications cables

March/April:  Anti-corporate migration laws, equity and South Africa as a headquarter location

March/April:  REITs as applied in South Africa 

March/April:  Davis Commission Report on First Deliverables BEPS

January/February:  Reportable arrangements significant changes in the pipeline 

January/February:  Amendment to the definition of "relevant material” 

 

General: 

 

Carbon Tax – Liable Entities

Determining the CGT base cost of shares in a private company at market value

Permanent establishment – a South African perspective

Part 2: the pitfalls of cross-border service arrangements – what you need to know

Taxation of interest - the complex web

- Public benefit organisations - the tax treatment of income derived from trading activities

Imminent changes to transfer pricing documentation requirements in South Africa

South African withholding taxes

- Good news for (late) provisional taxpayers

 

 

2014

 

- Convertible debt instruments

Public Benefit Organisations and Tax: Where is the charity and justice?

Pitfalls in dealing with trusts: lessons to be learned from recent decisions of the SCA

The tinderbox of asset-for-share transactions

Share lending arrangements – more tax changes

- Disposal of foreign equity shares – proceed with caution 

The Cape Tax Court interprets the statutory criteria for approval by SARS as a tax-exempt PBO

Are gains from the sale of share scheme shares being correctly taxed?

Sale of shares by special purpose vehicle

Securities transfer tax and "earnout" provisions

New tax rules for employer contributions to retirement funds in 2015

The Supreme Court of Appeals sets the record straight on what constitutes a simulated transaction

Capital gains tax – method of valuation on the disposal of shares 

Determining the BC of the repayment of an interest-free loan acquired for less than face value

The Supreme Court of Appeal speaks on the apportionment of expenditure

Exemption employee share ownership plan rulings

New developments in oil and gas tax

Deductibility and apportionment of holding company expenses

An important judgement for public benefit organisations

Amalgamation transactions following asset-for-share transactions 

 

 CPD Videos:

 

2015

 

- 2014 Year-end Tax Update: General aspects and ETI Part 1

Tax Administration Act - Part 5: Dispute resolution

 

2014

 

Employee share schemes part 1 - basic principles

Employee share schemes part 2 - BEE trusts and debt funding

Corporate Rules Part 1 - Broad overview

Corporate Rules Part 2 – Asset for share transactions

Corporate Rules Part 3 - section 42 and complex business combinations

Corporate Rules Part 4 - Intragroup transactions

Corporate Rules Part 5 – share-for share transactions, liquidations, amalgamations and unbundlings

 

 

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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.

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