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Corporate Income Tax


CPD Articles:




Tax Talk Magazine:


- September/October 2016: The Tax Implications of Currency Gains made on Foreign Investments

- September/October 2016: Carbon Tax’ Effect on the Iron and Steel Industry

- September/October 2016: Recent Developments in the South African Carbon Tax Legal Regime

- September/October 2016: 6 Factors Start-Ups Should Consider

- March/April 2016:  Swopping emissions for exemptions: An examination of section 12K 

- January/February 2016:  7 Talking Points from the Tax and Good Governance in Africa conference

- January/February 2016:  Draft Carbon Tax Bill – legalese meets science speak 

- January/February 2016:  Tax-free conversions of hedge funds: not so simple?

- January/February 2016:  SARS is stemming the flow of outbound service fees

- January/February 2016:  Powering up: A look at section 12B allowance for renewable energy machinery

- January/February 2016:  The tax risks of cross-border employment

- January/February 2016:   A South African perspective on resolving dual residence disputes




2016 South African budget speech summary




Tax Talk Magazine:


November/December 2015:   The R&D tax incentive - Issues and recommendations 

November/December 2015:  Observations of the South African grants and tax incentives landscape

November/December 2015:  Africa spotlight: 15 by 2015?

November/December 2015:  Taxation of dividends payable by a South African company to a Cypriot shareholder

September/October 2015:  FATCA legislation to dramatically impact SA financial services sector

May/June 2015:  The Deduction of Interest

May/June 2015:  Under the sea: Tax on sub-oceanic telecommunications cables

March/April 2015:  Anti-corporate migration laws, equity and South Africa as a headquarter location

March/April 2015:  REITs as applied in South Africa 

March/April 2015:  Davis Commission Report on First Deliverables BEPS

January/February 2015:  Reportable arrangements significant changes in the pipeline 

January/February 2015:  Amendment to the definition of "relevant material” 




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





- 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:




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

Tax Administration Act - Part 5: Dispute resolution




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



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.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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