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Tax on foreign employment income likely to change

ENS - Edward Nathan Sonnenbergs
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South Africa
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May 1 2013

Changes are being proposed to the foreign earnings exemption which may potentially affect South African tax liability in relation to foreign-earned

Confidentiality provisions under the Tax Administration Act

ENS - Edward Nathan Sonnenbergs
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South Africa
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April 25 2013

This article considers the scope of the new confidentiality provisions contained in the Tax Administration Act 28 of 2011 ("Admin Act") and how such

Income tax notice raises new administrative risk for non-resident companies

ENS - Edward Nathan Sonnenbergs
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South Africa
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April 25 2013

Section 66 of the Income Tax Act No. 58 of 1962 ("the Act") requires the Commissioner to give public notice annually of the prescribed time period

Creating value through Business Model Optimisation

ENS - Edward Nathan Sonnenbergs
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South Africa
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April 25 2013

Business Model Optimisation ('BMO') is a process whereby value is created through business transformation. It is essentially a methodology which

Capital gains tax and the primary residence exemption

ENS - Edward Nathan Sonnenbergs
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South Africa
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April 25 2013

Is it true that globally mobile employees can sell their homes and not pay capital gains tax even if they rented it out for a number of years? It is

The potential implications if a taxpayer is seen to have dissipated its assets

ENS - Edward Nathan Sonnenbergs
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South Africa
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April 25 2013

The Tax Administration Act No. 28 of 2011 ("Tax Administration Act") deals with tax administration only and serves as a consolidated piece of

The implementation of a full group taxation system in South Africa

ENS - Edward Nathan Sonnenbergs
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South Africa
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April 25 2013

Over the last several years, the government has taken significant steps to improve the competitiveness of the tax system for South African businesses

The imaginary world of notional vendor finance

ENS - Edward Nathan Sonnenbergs
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South Africa
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March 19 2013

Many share acquisition transactions implemented in South Africa are vendor financed, i.e. money is lent by the company to a prospective shareholder

Recent case on judicial review of SARS’ actions in terms of PAJA

ENS - Edward Nathan Sonnenbergs
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South Africa
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March 19 2013

The South African Revenue Service ("SARS") increased their audit activity and focus on the collection of tax. Taxpayers often rely on protection in

Changes to the taxation of dividend cessions and manufactured dividends

ENS - Edward Nathan Sonnenbergs
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South Africa
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March 19 2013

In the 2013 Budget Review, which was released on 27 February 2013, specific mention was made that a research project is underway in which

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Search results

Tax on foreign employment income likely to change

Confidentiality provisions under the Tax Administration Act

Income tax notice raises new administrative risk for non-resident companies

Creating value through Business Model Optimisation

Capital gains tax and the primary residence exemption

The potential implications if a taxpayer is seen to have dissipated its assets

The implementation of a full group taxation system in South Africa

The imaginary world of notional vendor finance

Recent case on judicial review of SARS’ actions in terms of PAJA

Changes to the taxation of dividend cessions and manufactured dividends

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