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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... 

Tax treatment of excessive debt financing under review

Tax treatment of excessive debt financing under review

5th April 2018 Malusi Gigaba stated in the Budget Review 2018 (Budget) that: "The deductibility of interest payments on debt acts as an incentive to use debt... 

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Cryptocurrency transactions

Cryptocurrency transactions

28th March 2018 In South Africa, as with most other countries around the world, there is no guidance and regulation regarding cryptocurrencies such as Bitcoin. The... 

The tax implications of fruitless and wasteful expenditure

The tax implications of fruitless and wasteful expenditure

22nd March 2018 One of the proposals in the Budget Review 2018 (Budget) to preserve a sustainable tax base is to disallow fruitless and wasteful expenditure by... 

Reality bites

Reality bites

By: Terence Creamer     2nd March 2018 Necessity, it is said, is the mother of invention. However, in the case of South Africa’s embattled State-owned companies (SOCs), necessity is... 

VAT rate rise ‘not desirable’, but ‘unavoidable’ to rebuild public finance integrity

VAT rate rise ‘not desirable’, but ‘unavoidable’ to rebuild public finance integrity

By: Terence Creamer     21st February 2018 Finance Minister Malusi Gigaba confirmed the much-anticipated increase in the value-added tax (VAT) rate from 14% to 15% in his maiden Budget... 

FEDUSA: FEDUSA Welcomes Appointment of new SAA CEO

FEDUSA: FEDUSA Welcomes Appointment of new SAA CEO

30th October 2017 The Federation of Unions of South Africa (FEDUSA) welcomes official announcement of the appointment of South African Airways (SAA) Chief Executive... 

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