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Deferring tax by using unit trusts
  • Cliffe Dekker Hofmeyr
  • South Africa
  • October 21 2016

Investors in shares can defer capital gains tax using unit trusts. Section 42 of the Income Tax Act (581962) allows a taxpayer to transfer listed


Personal tax consequences for South African executives on foreign boards the Netherlands as an example
  • ENSafrica
  • South Africa
  • September 21 2013

South African companies are increasingly looking to global expansion to build their capabilities and expand their operations into foreign


The future taxation of trusts
  • ENSafrica
  • South Africa
  • June 26 2013

In the National Budget, tabled in Parliament on 27th February 2013, the Minister of Finance indicated that government was proposing several


Foreign Account Tax Compliance Act (FATCA) practical implications for South African entities
  • Cliffe Dekker Hofmeyr
  • South Africa
  • May 14 2014

FATCA was enacted in 2010 by the United States (US) to improve tax compliance with regard to offshore accounts of US citizens. Generally speaking


Voluntary disclosure of undeclared foreign assets in offshore trusts
  • ENSafrica
  • South Africa
  • November 17 2016

In the context of trusts situated in foreign participating jurisdictions, the Common Reporting Standards (“CRS”) require The Trustees to identify the


The Davis Tax Committee's Second Interim Report on Estate Duty
  • Shepstone & Wylie Attorneys
  • South Africa
  • October 19 2016

The Davis Tax Committee released its final interim report on estate duty on 24 August 2016. Many of the recommendations affect the existing tax


The current status of the Exchange Control Voluntary Disclosure Programme
  • Hogan Lovells
  • South Africa
  • November 8 2016

The Minister of Finance announced the proposed joint tax and exchange control Special Voluntary Disclosure Programme (the SVDP) during his February


Renewed focus on high net worth individuals: the Krok judgment
  • ENSafrica
  • South Africa
  • February 27 2014

High net worth individuals and their associated trusts have in the past been identified by the South African Revenue Service ("SARS") as posing a


Disposals by share incentive trusts
  • Cliffe Dekker Hofmeyr
  • South Africa
  • August 1 2014

The applicant was a share incentive trust established by a local company for the benefit of its employees in senior management. It was proposed that


Transfer of holiday homes trapped in trusts or companies
  • ENSafrica
  • South Africa
  • August 12 2011

In current law, a concession exists for the transfer of residences out of companies or trusts providing relief from capital gains tax and other taxes