Cliffe Dekker Hofmeyr | South Africa | 14 Aug 2015
In order to provide the necessary legislative amendments required to implement the tax proposals that were announced in the 2015 National Budget on…
Cliffe Dekker Hofmeyr | South Africa | 3 Jul 2015
On 1 July 2015, the South African Revenue Service (SARS) released Binding Private Ruling 197 (BPR 197) dealing with the donations tax consequences…
Cliffe Dekker Hofmeyr | South Africa | 16 May 2014
The South African Revenue Service (SARS) recently released an interesting binding private ruling (BPR 169) dealing with the deduction of a commercial…