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Amendment of the Financial Regulations, 2015: Offshore oil & gas rights holders to comply by February 2024

Amendment of the Financial Regulations, 2015: Offshore oil & gas rights holders to comply by February 2024

25th April 2018 On Friday last week, the Minister of Environmental Affairs amended the Financial Provisioning Regulations, 2015 to extend the transitional period... 

Hybrid Equity Instruments: Redemption versus repurchase

Hybrid Equity Instruments: Redemption versus repurchase

24th April 2018 Section 8E of the Income Tax Act, 1962 (the Act) applies to inter alia deem a share to be a hybrid equity instrument if certain requirements are... 

SARS snuffs out Lion Match's

SARS snuffs out Lion Match's "novel" application

19th April 2018 The Taxpayer, Lion Match Company Proprietary Limited, disposed of its shareholding in Kimberly Clark Group during 2008 and ascribed the market... 

More Webber Wentzel
Controlled Foreign Companies: Filing requirements

Controlled Foreign Companies: Filing requirements

16th April 2018 Where a South African taxpayer owns directly or indirectly more than 50% of the shares in a foreign company, the foreign company will generally... 

Proposed amendments to controlled foreign companies

Proposed amendments to controlled foreign companies

13th April 2018 South Africa's tax legislation contains controlled foreign company (CFC) rules which aim to prevent South African taxpayers from locating companies... 

Debt relief measures may provide (some) relief

Debt relief measures may provide (some) relief

12th April 2018 The proposed debt relief measures in the 2017 amendments to section 19 and paragraph 12A of the Eighth Schedule of the Income Tax Act 58 of 1962... 

Disrupting the Disrupted: The Dawn of Fintech Regulation in the Twin Peaks New World Order

Disrupting the Disrupted: The Dawn of Fintech Regulation in the Twin Peaks New World Order

12th April 2018 The South African Revenue Service (SARS) has effectively broken the regulator blood oath taken in 2014 that had frozen the South African... 

Do not go gently into that good Declaratory Order

Do not go gently into that good Declaratory Order

10th April 2018 A declaratory order is a flexible remedy which can assist in clarifying issues of law expeditiously.  It is by no means a new and faster means of... 

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