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South African Tax Court rules in favour of taxpayer in ‘most favoured nation’ test case

Netherlands, South Africa, Sweden - June 27 2019 On 12 June 2019 the Cape Town Tax Court delivered its judgment in the dividends tax test case between ABC Pty Ltd (Taxpayer) and the South African…

Mareli Treurnicht.

Legal professional privilege protection available to taxpayers too

South Africa - June 14 2019 In a litigious context, the doctrine of legal professional privilege provides that communications between an attorney and a client are protected from…

Louise Kotze.

Deduction of interest in respect of debt incurred for the acquisition of shares

South Africa - February 21 2019 It has always been a contentious issue whether a purchaser of shares can claim a deduction of the interest that it incurs pursuant to monies borrowed…

Expansion of reportable arrangements?

South Africa - February 21 2019 Currently taxpayers are obliged to report certain transactions which may be seen to be abusive in certain circumstances…

Special Edition Budget Speech Alert 2019

South Africa - February 20 2019 National Treasury amended legislation governing share buy-backs and dividend stripping in 2017 and again in 2018. The specific anti-avoidance…

Ben Strauss, Dries Hoek, Gerhard Badenhorst, Gigi Nyanin, Heinrich Louw, Jerome Brink, Jessica Carr, Louis Botha, Mareli Treurnicht, Mark Linington, Petr Erasmus, Varusha Moodaley.