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South Africa

29

Mar'20

SOUTH AFRICA: Favorable judgment in CSARS vs United Manganese

The Supreme Court of Appeal today handed down a favorable judgment in CSARS vs United Manganese of Kalahari regarding the …

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29

Mar'20

SOUTH AFRICA: COVID-19 – Important Tax Related Matters

By SAICA Possible tax interventions to mitigate the economic effects of the COVID-19 pandemic in the South African context SAICA …

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29

Mar'20

SARS: Communication on S77 During COVID Lockdown

By SARS: Please download notice here: SARS_Communication_on_S77_during_COVID_lockdown

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29

Mar'20

South African GAAR: An emerging market’s experience

Article by Schalk Pieterse (practising attorney), and edited by Dr. Daniel N. Erasmus Introduction Tax avoidance and tax evasion have …

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29

Mar'20

SARS Guide on MAP

Paper by: SARS This is a general guidance on the mutual agreement procedure (MAP) that allows competent authorities from the …

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18

Mar'20

SARS ABC guide on capital gains tax for companies

By SARS This guide provides a basic introduction to capital gains tax (CGT) and should not be used as a …

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18

Mar'20

SARS ABC guide on capital gains tax for individuals

By SARS This guide provides a simple introduction to capital gains tax (CGT) at its most basic level and probably …

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18

Mar'20

Reconsidering final judgments – the injustice in justice

Article by Ndivhuwo Ishmel Moleya It is widely accepted that there is no such thing as a perfect justice system. …

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15

Mar'20

The application and interpretation by South African courts of general “renvoi” clauses in South African double taxation agreements’ (2019) 22 PER.

Article by: Jansen van Rensburg CLICK HERE FOR THE FULL ARTICLE This article explored 4 interpretational issues that remain with …

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05

Mar'20

THE DEDUCTIBILITY OF INTEREST EXPENDITURE IN LEVERAGED BUYOUT TRANSACTIONS UNDER SOUTH AFRICAN INCOME TAX LAW

Thesis by: Dave Deetlefs During the 2012 United States presidential contest between then Democratic Party nominee Barack Obama and his …

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