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     International Briefings - South Africa
    September 2010
    Amendment to taxation of foreign dividends
    July 2010
    Removal of interest exemption for non-resident investors
    June 2010
    Law changes for cross-border transactions
    April 2010
    2010 budget highlights
    February 2010
    Taxation of non-resident investors
    December 2009
    Dividends tax hopes to align international practice
    October 2009
    Transfer of intellectual property by South African residents
    July 2009
    Timing issues in respect of short sales
    May 2009
    Anti-tax avoidance measures
    March 2009
    Dividend definition simplified
    December 2008
    New Revenue bill comes into force
    October 2008
    Foreign share incentive schemes for residents
    September 2008
    New withholding tax on dividends
    July 2008
    Restrictions on capital transfers
    May 2008
    Plethora of new tax legislation
    April 2008
    Tax changes announced in Budget
    March 2008
    Brummeria case causes controversy
    November 2007
    How revenue proposals could affect investors
    October 2007
    Rarity of court cases on cross-border tax issues
    September 2007
    Changes to secondary taxation
    July 2007
    Budget brings tax changes
    May 2007
    Budget overview
    March 2007
    Exchange controls affect tax treatment
    February 2007
    Tax exposures for foreign investors in SA funds
    November 2006
    Draft Revenue Laws Amendment Bill published
    October 2006
    Changes to the general-anti-avoidance rule
    September 2006
    Advance tax rulings now available for the first time
    July 2006
    Controlled foreign company changes
    June 2006
    Court rules on fringe benefits for expatriate employees
    April 2006
    What the 2006 Budget holds
    March 2006
    Court treats royalties as capital expenditure
    February 2006
    New general anti-avoidance rule in the works
    December 2005
    Legislation changes tax resident rules
    November 2005
    Participation-exemption rules eased
    October 2005
    Transfer pricing documentation requirements clarified
    September 2005
    Court highlights traps for trustees
    July 2005
    New withholding tax on capital gains
    May 2005
    New tax reporting rules take effect
    April 2005
    Budget reduces corporate tax rate
    March 2005
    Parliament seeks to counter treaty discrimination gap
    December 2004
    The scope of the revenue laws amendments
    November 2004
    Secondary tax on companies and non-discrimination
    October 2004
    Why the participation exemption falls short
    July 2004
    Minister reveals Budget shock for banks and corporations


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