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The lawfulness of retrospective amendments in tax law

South Africa - July 19 2017 On 29 May 2017, Judge Fabricius delivered judgment in the Gauteng High Court in the case of Pienaar Brothers (Pty) Ltd vs Commissioner for the South...


No looking back for section 13sex of the Income Tax Act

South Africa - September 20 2016 Various building allowances are available for both owners and lessees of buildings under the Income Tax Act, No. 58 of 1962 (the “Act”) for erecting...


Taxation of trusts revisited

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...

Peter Dachs, Stephan Spamer, Hanneke Farrand.


Tax Court rules on creation of permanent establishment in South Africa

South Africa - July 28 2015 Where a foreign company renders professional services to a South African company in South Africa, it is important that the foreign entity considers...


Tax consequences of foreign companies rendering services in South Africa

South Africa - June 8 2015 Where a foreign company renders professional services to a South African company, it is important that the foreign entity considers whether, as a...