New Mauritian tax treaty *

Mauritius, South Africa - May 31 2013
Mauritius has been a popular destination for international investors wanting to invest in other jurisdictions. The main reasons for this are that…

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Consideration received for the surrender of a right to acquire shares under section 8c *

South Africa - May 17 2013
The South African Revenue Service (SARS) issued Binding Private Ruling 147 (ruling) on 14 May 2013. It deals with the tax treatment of compensation…

Co-authors: Danielle Botha.

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New proposals on recharacterisation of hybrid debt instruments *

South Africa - May 3 2013
National Treasury (Treasury) and the South African Revenue Service (SARS) recently released certain proposed limitations on excessive interest…

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STC credits and new binding class ruling *

South Africa - May 3 2013
The Dividends Tax regime was implemented just over a year ago on 1 April 2012. As part of the transitional arrangements from Secondary Tax on…

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Search and seizure: with or without a warrant? *

South Africa - April 26 2013
A recent case in the Western Cape High Court has significant implications for SARS’s power to conduct search and seizure operations in terms of the…

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