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Results: 1-10 of 175

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


Taxation of trusts revisited
  • ENSafrica
  • South Africa
  • July 31 2015

The Davis Tax Committee's First Interim Report on Estate Duty ("DTC Report") was released for public comment on 13 July 2015. In essence, the DTC


SARS looks to clear up misconceptions relating to tax exemption for foreign employment income
  • Cliffe Dekker Hofmeyr
  • South Africa
  • March 4 2016

The South African Revenue Service (SARS) issued Draft Interpretation Note 16 (Issue 2) (Draft IN) for public comment recently. When compared to the


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


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


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


Tax may dampen expansive new judgement on offshore assignment of intellectual property
  • ENSafrica
  • South Africa
  • April 5 2011

The Supreme Court of Appeal, in the case of Oilwel (Pty) Ltd v Protec International & Others ("the Oilwel Appeal"), has finally ruled on the issue of the assignment of intellectual property from a South African Resident


Residential property amnesty renovations concluded!
  • ENSafrica
  • South Africa
  • October 28 2010

After representations were made to the National Treasury with respect to the introduction of a residential property amnesty, it appears that the final version of the legislation has been 'renovated' to suit the array of family planning structures and circumstances currently being utilised


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