South Africa: National Treasury releases proposed international tax amendments Proposed changes to the Income Tax Act, contained in the 2019 draft Taxation Laws Amendment Bill, were released for comment by the National Treasury on July 21 2019. By Anne Bennett & Sean Franken October 15 2019
South Africa: South Africa appoints new Commissioner The appointment of Edward Kieswetter as the new Commissioner for the South African Revenue Service (SARS) was announced at the end of March 2019. By Anne Bennett May 28 2019
Corporate tax issues in South Africa’s 2019 budget A number of proposed tax changes were highlighted in documents released as part of South Africa's annual budget on February 20 2019. By Anne Bennett March 21 2019
South Africa’s courts hand down judgment on Sasol and substance over form South Africa's Supreme Court of Appeal (SCA) handed down an important judgment on the doctrine of simulation, or substance over form, on November 9 2018, putting to rest some significant... By Anne Bennett January 28 2019
South African dividend stripping rules: Impact on liquidations and cross-border share b... Changes made last year to South Africa's dividend stripping rules have effectively eliminated the ability of group companies to make use of the rollover relief provisions that historically have allowed... October 15 2018
South Africa: Proposed international tax amendments Proposed changes to the Income Tax Act, contained in the 2018 draft Taxation Laws Amendment Bill (DTLAB), were released for comment on July 16 2018. By Anne Bennett August 24 2018
South Africa: REITs investing offshore The use of real estate investment trusts (REITs) is becoming increasingly popular in South Africa. However, care needs to be taken where a South African REIT holds various foreign property... July 12 2018
South Africa: 2018 budget: international tax proposals The Minister of Finance presented the 2018 budget speech on February 21. The supporting documentation noted some potential amendments to the South African Income Tax Act which are of interest... March 21 2018
