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Be aware of the changes to the utilization of assessed losses

South Africa - August 27 2021 South African corporate taxpayers currently enjoy full utilization of assessed losses. In determining taxable income, the corporate taxpayers can set…

As budget looms, what tax hikes can be expected?

South Africa - February 23 2021 With the Budget Statement looming large, editor Evan Pickworth asks ENSafrica tax executive Kazi Mbangeleli whether an increase in the corporate tax…

Budget speech 2021: broadening the South African tax base

South Africa - February 19 2021 In his 2021 State of the Nation Address on 11 February 2021, President Cyril Ramaphosa proudly demonstrated how South Africa still remains an…

Not carrying out a tax due diligence could hurt

South Africa - August 18 2020 The Coronavirus (COVID-19) crisis has presented significant challenges to many companies and the disruption continues to evolve. Undertaking detailed…

International headquarter companies - exchange control position clarified

South Africa - April 5 2011 In order to promote South Africa as an attractive and suitable holding company and headquarter jurisdiction for investments into, inter alia, the rest of Africa, a new South African headquarter company regime was introduced by the Taxation Laws Amendment Act, 7 of 2010.