We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 202

Disposals by share incentive trusts
  • Cliffe Dekker Hofmeyr
  • South Africa
  • August 1 2014

The applicant was a share incentive trust established by a local company for the benefit of its employees in senior management. It was proposed that


The current status of the Exchange Control Voluntary Disclosure Programme
  • Hogan Lovells
  • South Africa
  • November 8 2016

The Minister of Finance announced the proposed joint tax and exchange control Special Voluntary Disclosure Programme (the SVDP) during his February


Voluntary disclosure of undeclared foreign assets in offshore trusts
  • ENSafrica
  • South Africa
  • November 17 2016

In the context of trusts situated in foreign participating jurisdictions, the Common Reporting Standards (“CRS”) require The Trustees to identify the


A “wealth tax” for South Africa?
  • ENSafrica
  • South Africa
  • May 17 2017

The Davis Tax Committee (“DTC”) issued a media statement on 25 April 2017, calling for written submissions on the introduction of a possible wealth


Personal tax consequences for South African executives on foreign boards the Netherlands as an example
  • ENSafrica
  • South Africa
  • September 21 2013

South African companies are increasingly looking to global expansion to build their capabilities and expand their operations into foreign


The Davis Tax Committee's Second Interim Report on Estate Duty
  • Shepstone & Wylie Attorneys
  • South Africa
  • October 19 2016

The Davis Tax Committee released its final interim report on estate duty on 24 August 2016. Many of the recommendations affect the existing tax


Amnesty then and now
  • Cliffe Dekker Hofmeyr
  • South Africa
  • April 21 2017

On 15 May 2003, then Minister of Finance, Trevor Manuel, announced the introduction of a joint tax and exchange control amnesty. He punted the amnesty


Deferring tax by using unit trusts
  • Cliffe Dekker Hofmeyr
  • South Africa
  • October 21 2016

Investors in shares can defer capital gains tax using unit trusts. Section 42 of the Income Tax Act (581962) allows a taxpayer to transfer listed


Foreign Account Tax Compliance Act (FATCA) practical implications for South African entities
  • Cliffe Dekker Hofmeyr
  • South Africa
  • May 14 2014

FATCA was enacted in 2010 by the United States (US) to improve tax compliance with regard to offshore accounts of US citizens. Generally speaking


Renewed focus on high net worth individuals: the Krok judgment
  • ENSafrica
  • South Africa
  • February 27 2014

High net worth individuals and their associated trusts have in the past been identified by the South African Revenue Service ("SARS") as posing a