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SARS seeks to clarify exemption for foreign employment income
  • Cliffe Dekker Hofmeyr
  • South Africa
  • March 25 2016

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


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 controversial Panama Papers - a South African perspective
  • ENSafrica
  • South Africa
  • May 16 2016

The Panama Papers represent a leak of some 11.5 million files from a Panamanian based advisory firm, Mossack Fonseca. The leak provided information


Family trusts as investment & wealth preservation vehicles as per the Davis Tax Committee recommendations
  • Werksmans Attorneys
  • South Africa
  • November 3 2015

The fiscus treats trusts as the black Sheep of the family of investment vehicles available to South African tax residents. The contents of the


Tax update - for period: 1 July 2015 to 30 September 2015
  • Shepstone & Wylie Attorneys
  • OECD, South Africa
  • October 15 2015

The purpose of this update is to summarise developments that occurred during the third quarter of 2015, specifically in relation to Income Tax and VAT


Taxation of offshore trusts
  • Shepstone & Wylie Attorneys
  • South Africa
  • October 15 2015

Extensive use has been made of trusts in South Africa, both for tax planning and for the purposes of reducing (or eradicating) one's estate duty


The wait is over: This is what the Special Voluntary Disclosure Programme will offer
  • Cliffe Dekker Hofmeyr
  • South Africa
  • January 27 2017

The Minister of Finance announced the Special Voluntary Disclosure Programme (SVDP) in the 2016 Budget Speech. The legislation governing the SVDP


The Davis Tax Committee's interim report on estate duty
  • Cliffe Dekker Hofmeyr
  • South Africa
  • July 29 2015

The first Interim report to the Minister of Finance by the Davis Tax Committee (Committee), in respect of estate duty was made public last week


Concerted drive to target offshore funds announced in 201617 Budget
  • Cliffe Dekker Hofmeyr
  • OECD, South Africa
  • February 24 2016

The 201617 Budget announced a concerted drive to target offshore funds and thereby broaden a tax base that is struggling to keep up. "This is not


20162017 budget proposals - tax overview
  • Werksmans Attorneys
  • South Africa
  • February 24 2016

The trend that began three years ago of a reduced number of substantive amendments announced in the Budget continued this year. Contrary to