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Explaining the call for global tax reform

OECD, South Africa - August 31 2021 Since the G7 meeting on 5 June when the G7 finance ministers announced a global corporation tax of at least 15%, there has been much written…

Funding offshore trusts

South Africa - June 28 2021 Many South African tax residents have settled offshore trusts in various jurisdictions outside South Africa. These offshore trusts are often…

Reportable arrangements

South Africa - February 23 2021 The reportable arrangement provisions are set out in Sections 34 to 39 of the Tax Administration Act (“TAA”). In terms of section 37(1) of the TAA…

Loop structures are no longer prohibited in South Africa

South Africa - January 7 2021 From 1 January 2021, there is no longer a prohibition on loop structures in South Africa. This is a significant exchange control relaxation that will…

General rules regarding interest deductibility

South Africa - June 17 2020 In the current environment where there is a huge amount of debt being incurred by taxpayers it is useful to remind ourselves in what general…