IN THE CONSTITUTIONAL COURT OF SOUTH AFRICA President of the Republic of South Africa and Others v South African Dental Association and Another Case CCT…
Posts published in “South Africa”
Report from our correspondent Lutando Mvovo, South Africa Treaty between Qatar and South Africa signed On 6 March 2015, Qatar and South Africa signed an…
South African withholding taxes 24 February 2015 Posted by: Authors: Magda Snyckers and Liesl Visser Authors: Magda Snyckers and Liesl Visser (ENSafrica) Over the past few years we…
Controlled foreign company rules Webber Wentzel South Africa February 26 2015 Prior to 2012, certain so-called diversionary transaction rules existed which sought to impute into…
Dikgang Moseneke: It’s legal to expropriate land Deputy chief justice Moseneke has noted that ‘willing buyer, willing seller’ is a fallacy and isn’t backed by…
Requests for relevant material: A delicate balance between SARS’ powers and taxpayer’s rights Author: Jerome Brink (ENSafrica) The world economy is still in a fragile state and…
Deemed loans under transfer pricing seen as a dividend declared on 1 January 2015 Authors: Okkie Kellerman, Jens Brodbeck and Arnaaz Camay (ENSafrica) South African taxpayers who…
A recap of the REIT provisions and the latest amendments thereto 24 February 2015 Author: Toinette Beckert (ENSafrica) The provisions in the Income Tax Act…
Imminent changes to transfer pricing documentation requirements in South Africa 24 February 2015 Posted by: Author: Arnaaz Camay of ENS On 17 July 2013 the…
Summary of the Davis Tax Committee’s BEPS Sub-committee General Report released December 2014 by Peter Dachs of ENS Introduction This note provides a summary of…