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Trusts - is the conduit principle in peril?

03 June 2013 | Tax

The announcement regarding trusts in the 2013 budget is notable for two reasons: its brevity and its lack of detail.

New Mauritian tax treaty

03 June 2013 | Tax

Mauritius has been a popular destination for international investors wanting to invest in other jurisdictions.

Classification of instruments as debt or equity

27 May 2013 | Tax

Companies are typically funded through a combination of debt and equity.

Consideration received for the surrender of a right to acquire shares under Section 8C

21 May 2013 | Tax

The South African Revenue Service (SARS) issued Binding Private Ruling 147 (ruling) on 14 May 2013. It deals with the tax treatment of compensation received by an employee for the surrender of a right to acquire shares under s8C of the Income Tax Act, No

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Are financial advisers ready for the combined impact of COFI and AI?

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Yes, fully prepared and already adapting Somewhat prepared, but still facing implementation challenges Not yet prepared, more time and support needed Unsure / still assessing the impact

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