Lavina Daya
ENSafrica
Articles
Managing Transfer Pricing Risk during the COVID-19 pandemic
South Africa - August 27 2021 It seems like an eternity ago since the World Health Organisation declared a pandemic on 11 March 2020. Governments around the world have responded…
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…
