ENSafrica | OECD, South Africa | 31 May 2022
On 16 September 2021 at Skilpadhek, on the border to Botswana, the respondent (Commissioner) detained a truck and trailer that the applicant uses to…
ENSafrica | OECD, South Africa | 17 May 2022
The High Court of South Africa (Gauteng Division, Pretoria) | Bachan and Another v SARS Customs Investigations Unit and Others (19626/2022) [2022]…
ENSafrica | South Africa | 3 May 2022
The High Court of South Africa, Western Cape Division, Cape Town Ι Tunica Trading 59 (Proprietary) Limited v Commissioner, South African Revenue…
ENSafrica | South Africa | 12 Apr 2022
Despite the crippling effects of the COVID-19 pandemic, the tide has turned and the South African Revenue Service (“SARS”) has collected ZAR1.884…
ENSafrica | South Africa | 12 Apr 2022
There are comprehensive rules promulgated under section 103 of the Tax Administration Act, 2011 (the "TAA" and the "Rules") which govern the tax…
ENSafrica | OECD, South Africa | 29 Mar 2022
Below, please find issue 79 of ENSafrica’s tax In Brief, a snapshot of the latest tax developments in South Africa.
ENSafrica | OECD, South Africa | 15 Feb 2022
Internationally, intra-group financing arrangements have been under scrutiny for a number of years and have been the subject of some of the most…
ENSafrica | OECD, South Africa | 15 Jun 2021
The taxpayer appealed against the disallowance of his objection to a revised assessment imposed by the South African Revenue Service ("SARS"), which…
Fasken | Netherlands, South Africa | 1 Jul 2019
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…
DLA Piper | Netherlands, South Africa | 21 Jun 2019
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…