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Article

Fasken | Netherlands, South Africa | 1 Jul 2019

A tale of three DTA’s: South African Tax Court confirms that no dividends tax is payable on distributions to Dutch resident shareholders

In terms of section 64E(1)(a) of the Income Tax Act 58 of 1962 ("the ITA") dividends tax at a rate of 20 must be paid when a South African company

Article

Baker McKenzie | South Africa | 21 Jun 2019

SARS Further Postpones Implementing New Declaration Processing System

On 20 November 2018, in communication addressed to external stakeholders, the South African Revenue Service (SARS) confirmed that it had identified

Article

DLA Piper | Netherlands, South Africa | 21 Jun 2019

South African Tax Court confirms application of the most favoured nation clause in the South Africa Netherlands treaty

In our Global Tax Alerts in February 2018 and January 2019 we discussed the Dutch Court of Appeal's decision which held that dividend distributions

Article

Cliffe Dekker Hofmeyr | South Africa | 31 May 2019

Timing of tax on gift cards

The timing of income tax in relation to retailer gift cards was recently addressed by the Cape Town Tax Court in A Company v The Commissioner for the

Article

DLA Piper | South Africa | 2 May 2019

A timely gift for taxpayers

The task of buying someone a gift for a special occasion can be a daunting one, particularly if you don't have the time or are indecisive. If you are

Article

Hogan Lovells | South Africa | 18 Apr 2019

Expected changes to environmental taxes

In the National Budget Speech delivered on 20 February 2019, it was announced that National Treasury will publish a draft Environmental Fiscal Reform

Article

Hogan Lovells | South Africa | 29 Mar 2019

Measures available to SARS to collect tax debts

On 18 February 2019 the South African Revenue Service (SARS) obtained a warrant of execution in the High Court to attach and remove the movable

Article

Baker McKenzie | South Africa | 26 Mar 2019

SARS is Quite Sensitive (to 'Prejudice')

The main purpose of the current understatement penalty regime administered by the South African Revenue Service (SARS) is to encourage voluntary

Article

Cliffe Dekker Hofmeyr | South Africa | 1 Mar 2019

Win for employer: judgment on Employment Tax Incentive Act

In ABC (Pty) Ltd v The Commissioner for the South African Revenue Service (Case 14426 (as yet unreported)), the Tax Court had to decide whether ABC

Article

Cliffe Dekker Hofmeyr | South Africa | 22 Feb 2019

When must reportable arrangements be disclosed to SARS?

Under the Tax Administration Act, persons that enter into certain types of transaction must report the details of those transactions to the South

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