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22nd August 2018 The South African Revenue Service (“SARS”) issued Binding General Ruling No. 48 (“BGR 48”) on 25 July 2018, which provides much needed... →
22nd August 2018 The South African Draft Taxation Laws Amendment Bill, 2018 (the “Draft Bill”), which was published by the Minister of Finance on 16 July 2018,... →
22nd August 2018 Under South African corporate reorganisation rules, tax consequences are deferred and do not crystalise at the time of the transaction, but a... →
7th March 2018 A key feature of ENSafrica’s fourth annual anti-bribery and corruption (“ABC”) survey was understanding whether organisations were familiar with... →
20th September 2017 In terms of the South African Income Tax Act, 1962 (the “Act”), distributions received by or accrued to a shareholder of a company may constitute... →