Bernard Du Plessis

ENSafrica

Articles

Results 1 to 5 of 15


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…

Peter Dachs

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.

Peter Dachs

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…

Peter Dachs

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.

Peter Dachs

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…

Peter Dachs