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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…
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…
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…
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…
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…
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…
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…
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…
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…
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…
