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South African crypto asset regulatory framework proposed

South Africa - April 21 2020 The Crypto Assets Regulatory Working Group ("CAR WG") of the Intergovernmental Fintech Working Group ("IFWG") has released its long-anticipated…

Jo-Paula Roman.

VAT implications of intra-group finance transactions

South Africa - November 19 2019 Recently, we have been asked to consider an often overlooked VAT exposure, namely, the potential taxable supplies involved in low or nil cost…

Jo-Paula Roman, Robert Gad.

Proposed amendments to clarify income tax treatment of statutory mergers

South Africa - March 12 2019 Sections 113 and 115 of the Companies Act, 2008 provide for an automatic statutory merger of two companies. The transfer occurs by way of operation…

Jo-Paula Roman, Robert Gad.

Punitive proposed amendment to South Africa’s transfer pricing provisions

South Africa - October 3 2018 Transfer pricing is a self-assessment mechanism that aims to ensure that taxpayers identify all potential cross-border transactions, operations…

Jens Brodbeck, Scott Salusbury.

What are the tax and exchange control implications of Bitcoin?

South Africa - October 8 2017 With virtual currencies such as Bitcoin becoming ever more popular and accessible, it is important that South African taxpayers carefully consider the…

Robert Gad.