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Tax

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Non-discrimination – Can it be applied in our group relief provisions?

Non-discrimination – Can it be applied in our group relief provisions?

21 January 2013 | Tax

An interesting judgment was reported in the United Kingdom (UK) on the application of the non-discrimination provisions contained in Article 24(5) of the UK-US Double Taxation Convention (DTC), which may also be applicable in a South African context.

SARS - preference on business rescue

SARS - preference on business rescue

06 November 2012 | Tax

An important judgment was handed down in the Western Cape High Court on 31 October 2012. This was in the matter of Commissioner: SARS v Mark Beginsel NO and Others. Readers will no doubt be aware of SARS' statutory preference legislated in Section 99 of t

Short-term insurers need to get VAT policies and processes in order to ensure compliance with tax laws

Short-term insurers need to get VAT policies and processes in order to ensure compliance with tax laws

17 October 2012 | Tax

South Africa’s short- term insurance industry faces an onerous administrative burden in the wake of new accounting rules and tax policies introduced by the South African Revenue Service (SARS). “The new policies were implemented as part of measures to ide

Retirement Reform - Tax opinion piece

Retirement Reform - Tax opinion piece

09 October 2012 | Tax

The National Treasury has released the first two of a series of five papers that are, in truth, discussion papers to provoke consultation with the public with the view to amend the structure of South Africa's retirement fund landscape.

quick poll
Question

If you had to choose one approach to protect your hard-earned investment cash from today’s market madness, which would it be?

Answer
Wanted: An independent and effective Tax Ombud

Wanted: An independent and effective Tax Ombud

20 September 2012 | Tax
South Africa’s VAT System Comes of Age – 21 Years

South Africa’s VAT System Comes of Age – 21 Years

07 September 2012 | Tax
The introduction of Real Estate Investment Trusts (REITs)

The introduction of Real Estate Investment Trusts (REITs)

30 July 2012 | Tax
New definition of a 'share'

New definition of a 'share'

16 July 2012 | Tax
Deductibility of empowerment costs

Deductibility of empowerment costs

10 July 2012 | Tax
Tax Clearance Certificates – ruling has implications for business

Tax Clearance Certificates – ruling has implications for business

05 June 2012 | Tax
SARS: Implementing requirements for new dividends tax

SARS: Implementing requirements for new dividends tax

25 April 2012 | Tax
Withholding employees' tax in respect of an incentive scheme

Withholding employees' tax in respect of an incentive scheme

16 April 2012 | Tax