When dividends turn to shares, your return turns to tax
De Wet De Villiers and Herna-Dette van der Zanden published…
SARS to take its share, but by way of capital or revenue?
Written by De Wet de Villiers and Herna-Dette van der…
Has your trust considered its residency?
Are you establishing an entity outside the borders of South Africa? Read more about tax consequences.
Treasury publishes draft legislation for COVID-19 tax relief measures
National Treasury has
published the draft bill to
formalise tax relief measures
available to small businesses as a
result of the COVID-19 disaster.
The draft legislation clarifies a
number of matters that were
previously the subject of uncertainty,
following President Ramaphosa’s
initial announcement of these
measures. Since publication, a
further media statement has also
been issued to announce the
imminent introduction of further
relief measures announced by the
President on 21 April.
Transfer pricing considerations relating to section 7C of the Income Tax Act
Interesting new proposals relating to withdrawing retirement funds upon emigration were announced in the 2020/21 budget.
Corporate and financial emigration aspects of Budget 2020
Interesting new proposals relating to withdrawing retirement funds upon emigration were announced in the 2020/21 budget.