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The headquarter tax regime

South Africa - November 1 2013 The definition of headquarter company (“HQC”) was introduced into section 9I of the Income Tax Act No. 58 of 1962 (“the Act”) with effect from the…


总部税务制度

China, South Africa - November 1 2013 总部公司(「HQC」)一词为1962年的 「所得税法」第58号,第9I节(以下简称「该法」)所定义。该法于2011年1月1日起生效。 HQC制度的目的是令南非成为跨国公司在非洲投资设立区域控股公司的理想地点。…


The state intervention in the minerals sector report - mining tax and nationalisation

South Africa - June 27 2012 introductionOn 3 February 2012, the State Intervention in the Minerals Sector report  (“the Report”), prepared by the ANC Policy Institute was submitted to the African National Congress for consideration and will become the subject for wider debate in June 2012.