Africa tax in brief
18th August 2016 African Union: Import tax introduced At its 27th summit recently held in Rwanda, the African Union (“AU”) decided to implement an import tax of... →
How to prepare for POPI
27th July 2016 20 August 2013: The National Assembly passes the Protection of Personal Information Bill [B9D of 2009] (“the Bill”) to give effect to the... →
Taxation Laws Amendment Bill released for comment
22nd July 2016 The Taxation Laws Amendment Bill 2016 has been released for public comment. It introduces various interesting amendments to South Africa’s tax law,... →
Africa tax in brief
22nd July 2016 ANGOLA: Securities Code Regulations enacted The Securities Code Regulation (Regulation No. 6/16) (the "Regulation") was approved by the Council of... →
The draft reviewed Mining Charter: Employee share ownership plans and the ownership element – Playing the waiting game?
21st July 2016 One of the key elements addressed in the Draft Reviewed Broad Based Black-Economic Empowerment (“BBBEE”) Charter for the South African Mining and... →
New ITR14 requires country-by-country reporting in company tax returns
21st July 2016 In October 2015, the Organisation for Economic Cooperation and Development (“OECD”) published its final reports on the Base Erosion and Profit... →
Venture capital companies – Summary of the latest tax rulings
20th July 2016 The venture capital company (“VCC”) regime was introduced in 2009, with an aim to encourage investors, by way of substantial tax benefits, to... →
The case of the unconditional guarantee that wasn’t
15th July 2016 When the wording of a construction-related guarantee is ambiguous, the intention of the parties involved is key in determining its true nature.... →
