Bernard Du Plessis
ENSafrica
Articles
Disposal of foreign equity shares – proceed with caution
South Africa - September 16 2014 In advising on international corporate transactions we often advise taxpayers that directly, or indirectly through a foreign subsidiary, dispose of…
Tax planning as part of corporate social responsibility
South Africa - June 30 2011 Recently UK development agencies changed their strategy of lobbying governments and international bodies on the harmful effects of tax avoidance by multinationals in the developing world, to targeting the companies themselves.
Section 103(2) of the Income Tax Act – use of assessed losses
South Africa - October 15 2014 Given the poor economic climate that South Africa (and much of the world) has endured for the last 6 years it is not surprising that many companies…
Another arrow in SARS’ quiver
South Africa - February 15 2011 Few tax cases in recent years have evoked as much interest as the recent case of CSARS v NWK, in which the Supreme Court of Appeal (SCA) expanded the accepted interpretation to the legal doctrine of substance over form.
The controversial Panama Papers - a South African perspective
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…
