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Fundamental changes to South Africa’s exchange control system

South Africa - October 16 2020 During the South African Budget Speech earlier in 2020, National Treasury proposed a complete overhaul of the exchange control systems. This aimed to…

The Reserve Bank relaxes its policy on loop structures for individuals

South Africa - November 19 2019 On 31 October 2019, the Financial Surveillance Department of the South African Reserve Bank ("Reserve Bank") released Circular 18/2019 stating that…

Broadening the scope of the South African transfer pricing rules

OECD, South Africa - September 10 2019 South Africa has transfer pricing legislation which generally applies to cross border transactions between connected persons. This is achieved…

Welcome tax proposals to the debt relief rules

South Africa - October 25 2018 When debt is reduced or written off, certain adverse tax consequences may arise for the debtor. The tax provisions dealing with the debt relief rules…

David Marais.

BEPS Action 8 on Hard-to-Value Intangibles: is this the last piece of the puzzle required by SARS to issue its updated Transfer Pricing Practice Note?

OECD, South Africa - July 19 2017 One of the main action items identified by South Africa’s National Treasury in its summary of the country’s position on the G20/Organisation for…

Ivette du Toit.