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Corporate Tax
Tuesday, 11 December 2018   (0 Comments - view/add)
In the end, there can be only one contract – the SCA considers section 24C of the Income Tax Act »
Author: Louis Botha (Cliffe Dekker Hofmeyr) On 3 December 2018, the Supreme Court of Appeal (SCA) handed down judgmen...
Monday, 03 December 2018   (0 Comments - view/add)
Disallowance of use of assessed loss »
Author: Gigi Nyanin (International Law Office) In the recent case of  Commissioner for the South African Revenu...
Monday, 03 December 2018   (0 Comments - view/add)
What is meant by 'fit and proper'? The Australian Federal Court sheds some light »
Author: Gigi Nyanin (Cliffe Dekker Hofmeyr) The concept of a ‘fit and proper’ person is a fundamental one in many pr...
Monday, 26 November 2018   (0 Comments - view/add)
Income tax exemption for body corporates, share block companies and associations »
Author: Jessica Carr (Cliffe Dekker Hofmeyr) On 13 November 2018 the South African Revenue Service (SARS) published t...
Monday, 19 November 2018   (0 Comments - view/add)
A burning issue: National Treasury releases the revised Draft Regulations on the Carbon Offset »
Author: Louis Botha (Cliffe Dekker Hofmeyr) On 12 November 2018, National Treasury (NT) published the revised Draft R...
Monday, 29 October 2018   (0 Comments - view/add)
Good news for lenders? Further proposed amendments to the doubtful debt provisions »
Author: Louis Botha (Cliffe Dekker Hofmeyr) On 17 October 2018, National Treasury (NT) and the South African Revenue...
Wednesday, 17 October 2018   (0 Comments - view/add)
Welcome tax proposals to the debt relief rules »
Authors: Lavina Daya and David Marais (ENSafrica) When debt is reduced or written off, certain adverse tax consequen...
Monday, 15 October 2018   (0 Comments - view/add)
Disallowance of the utilisation of an assessed loss »
Author: Gigi Nyanin (Cliffe Dekker Hofmeyr) In the recent case of Commissioner for the South African Revenue Ser...
Monday, 08 October 2018   (0 Comments - view/add)
No capital gains tax? Ruling on the disposal of property by a PBO »
Author: Louis Botha (Cliffe Dekker Hofmeyr) On 31 August 2018, SARS published Binding Private Ruling 309 (BPR 309), w...
Tuesday, 02 October 2018   (0 Comments - view/add)
Tax avoidance – when does it apply? »
Author: Peter Dachs (ENSafrica) Groups of companies often wish to restructure or rationalise their operations. This...
Monday, 01 October 2018   (0 Comments - view/add)
Ruling on customer loyalty programme »
Author: Heinrich Louw (Cliffe Dekker Hofmeyr) The South African Revenue Service (SARS) recently published Binding Pri...
Tuesday, 25 September 2018   (0 Comments - view/add)
No tax deduction for damages paid for deliberate breach of supply contract »
Authors: Ben Strauss and Jerome Brink (Cliffe Dekker Hofmeyr)  South African courts have held, on a number of...
Monday, 27 August 2018   (0 Comments - view/add)
Exchange Control: Recent amendments to the Currency and Exchanges Manual for Authorised Dealers »
Author: Louis Botha (Cliffe Dekker Hofmeyr) As part of its review of South Africa’s exchange control rules, the Finan...
Wednesday, 22 August 2018   (0 Comments - view/add)
Corporate reorganisations: the dividend stripping pitfall »
Authors: Nicolette Smit and Stephan Minne (ENSafrica) Under South African corporate reorganisation rules, tax conseq...
Monday, 20 August 2018   (0 Comments - view/add)
Crossing borders: The not-so-golden loop structure »
Author: Louis Botha (Cliffe Dekker Hofmeyr) As time goes on, our world becomes smaller. One of the ways in which this...
Monday, 06 August 2018   (0 Comments - view/add)
The cloud of doubt no longer hanging over doubtful debts? »
Author: Jerome Brink (Cliffe Dekker Hofmeyr) Following on from our previous tax alerts regarding the various proposed...
Monday, 23 July 2018   (0 Comments - view/add)
A re-prioritising of sorts - between the anti-avoidance rules and corporate re-organisations »
Author: Louis Botha (Cliffe Dekker Hofmeyr) A re-prioritising of sorts? Proposals regarding the interaction between...
Monday, 25 June 2018   (0 Comments - view/add)
A long-awaited guide on venture capital companies published for comment »
Author: Gigi Nyanin (Cliffe Dekker Hofmeyr) The VCC tax regime was introduced into the Income Tax Act, No 58 of 196...
Monday, 18 June 2018   (0 Comments - view/add)
Controlled foreign companies: look before you leap »
Authors: Carmen Gers and Simone Krupanandham (ENSafrica) Section 9D of the Income Tax Act, 1962 (the “ Act ”) is aim...
Monday, 18 June 2018   (1 Comment - view/add)
The capital v revenue question in the context of government grants »
Authors: Louis Botha and Louise Kotze (Cliffe Dekker Hofmeyr) The Capital v Revenue question in the context of gover...
Thursday, 14 June 2018   (0 Comments - view/add)
Carbon Tax Bill: Treasury response to submissions »
Author: Parliamentary Monitoring Group The Portfolio Committee on Environmental Affairs and the Standing Committee o...
Monday, 28 May 2018   (0 Comments - view/add)
Efficient or inept? South Africa’s corporate income tax rate and restructuring rules »
Author: Candice Gibson (Cliffe Dekker Hofmeyr) As indicated in our  Tax and Exchange Control Alert  publish...
Monday, 21 May 2018   (0 Comments - view/add)
Indian revenue authority gets pole position against Formula One »
Author: Gigi Nyanin (Cliffe Dekker Hofmeyr) The concept of a permanent establishment (PE) is a fundamental concept...
Monday, 21 May 2018   (0 Comments - view/add)
Employee share schemes: Tax deductibility of employer contributions »
Author: Ben Strauss (Cliffe Dekker Hofmeyr) Many employee share incentive schemes work as follows: The employer com...
Friday, 11 May 2018   (0 Comments - view/add)
Demand loans, prescription and tax »
Author: Ben Strauss (Cliffe Dekker Hofmeyr) In South Africa, generally, debts prescribe within three years from the...
Monday, 16 April 2018   (0 Comments - view/add)
Controlled Foreign Companies: Filing requirements »
Author: Leani Nortje (Webber Wentzel) Where a South African taxpayer owns directly or indirectly more than 50% of...
Monday, 16 April 2018   (0 Comments - view/add)
Hybrid Equity Instruments: Redemption versus repurchase »
Author: Leani Nortje (Webber Wentzel) Section 8E of the Income Tax Act, 1962 (the Act) applies to  inter alia...
Friday, 13 April 2018   (0 Comments - view/add)
Raising jurisdictional issues »
Authors: Heinrich Louw and Louise Kotze (Cliffe Dekker Hofmeyr) In  Lion Match Company (PTY) LTD v Commissione...
Monday, 09 April 2018   (0 Comments - view/add)
PWC Alert: SARS’ Diesel Refund Scheme »
Authors: Herman Fourie, Hennie Engelbrecht & Johnathan Fillis (PWC) The diesel refund scheme provi...
Monday, 26 March 2018   (0 Comments - view/add)
Domestic treasury management companies »
Author: Gigi Nyanin (CDH) In 2013, the South African government introduced the domestic treasury management company...
Friday, 23 March 2018   (0 Comments - view/add)
Debt forgone for the benefit of mining companies »
Authors: Kristel van Rensburg  and  Gustav Van Den Berg (ENS) The South African Taxation Laws Amendme...
Thursday, 22 March 2018   (0 Comments - view/add)
S12J – making venture capital more accessible »
Authors: Jacolene Otto & Charles Buchanan (Maitland) On the emotional scale of investing, driven by fear and gr...
Monday, 19 March 2018   (0 Comments - view/add)
Recent developments in the PBO arena »
Author: Louis Botha (CDH) Recent developments in the PBO arena - tax compliance in the religious sector and genera...
Wednesday, 14 March 2018   (0 Comments - view/add)
Better road ahead for research & development incentive »
Author: Joon Chong (Webber Wentzel) The Budget has the task of funding a projected revenue shortfall of ZAR 48.2 bil...
Wednesday, 07 March 2018   (0 Comments - view/add)
Comment: Draft Carbon Tax Bill »
Author: Parliamentary Monitoring Group  The Standing Committee on Finance invites stakeholders and interested p...

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