S.Africa: A recap of the REIT provisions and the latest amendments thereto
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
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
Tax Appeal Tribunal says withholding tax is due on dividends from gas profits January 2015 In brief The Tax Appeal Tribunal (TAT) has ruled in favour of
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Court of Appeal overturns Federal High Court ruling on recharges by non-resident companies Dear In brief The Court of Appeal (“CA”) on 2 December 2014
Interpretation of fiscal legislation DLA Cliffe Dekker Hofmeyr Emil Brincker South Africa November 28 2014 The judgment of the Supreme Court of Appeal in Commissioner SARS v
the thin capitalisation provisions of section 23M and further amendments proposed thereto by Okkie Kellerman and Esther Geldenhuys In line with recent pronouncements by the OECD relating to
Zimbabwe tax system in a nutshell Celia Becker ENSafrica, South Africa Celia Becker is Tax Advisor at ENSafrica in Johannesburg. I. Background The Zimbabwean tax system is sourced-based, with a standard corporate
http://www.justice.gov.za/sca/judgments/sca_2014/sca2014-157.pdf For a summary of the case: http://www.justice.gov.za/sca/judgments/sca_2014/sca2014-157ms.pdf A short radio interview giving the basics of the case: https://www.youtube.com/watch?v=yDftRV8uWYY&feature=youtu.be Shuttleworth could have ‘shuttled’ his monies
S.Africa: SARS have introduced a new modernised tax return SARS will soon be introducing a new modernised Income Tax Return for Trusts. The new ITR12T
BRICS: Potential influence in Africa of China beneficial ownership case where preferential dividend rate denied – WITH further explanations applicable to Africa Latest Chinese tax