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Deepening Democracy through Access to Information
 VAT relief for residential property developers after expiry of section 18B

VAT relief for residential property developers after expiry of section 18B

22nd August 2018 The South African Revenue Service (“SARS”) issued Binding General Ruling No. 48 (“BGR 48”) on 25 July 2018, which provides much needed... 

 Far-reaching proposed changes to the taxation of foreign trusts

Far-reaching proposed changes to the taxation of foreign trusts

22nd August 2018 The South African Draft Taxation Laws Amendment Bill, 2018 (the “Draft Bill”), which was published by the Minister of Finance on 16 July 2018,... 

 Corporate reorganisations: the dividend stripping pitfall

Corporate reorganisations: the dividend stripping pitfall

22nd August 2018 Under South African corporate reorganisation rules, tax consequences are deferred and do not crystalise at the time of the transaction, but a... 

More ENS
Africa regulatory ENSight, issue 2 of 2018

Africa regulatory ENSight, issue 2 of 2018

8th March 2018 Download ENSafrica's Africa regulatory ENSight, issue 2 of 2018, covering recent legislative developments across Sub-Saharan Africa. 

 New international standard a key feature in ENSafrica’s latest anti-bribery and corruption survey

New international standard a key feature in ENSafrica’s latest anti-bribery and corruption survey

7th March 2018 A key feature of ENSafrica’s fourth annual anti-bribery and corruption (“ABC”) survey was understanding whether organisations were familiar with... 

South Africa releases Competition Amendment Bill

South Africa releases Competition Amendment Bill

5th December 2017 On 1 December 2017, the South African Minister of Economic Development, Ebrahim Patel, published Government Notice no. 41294, which announced the... 

 The income tax implications of a return of capital

The income tax implications of a return of capital

20th September 2017 In terms of the South African Income Tax Act, 1962 (the “Act”), distributions received by or accrued to a shareholder of a company may constitute... 

 Unintended consequences of the new CFC rules

Unintended consequences of the new CFC rules

20th September 2017 In the 2017 South African Budget speech, the Minister of Finance raised government’s concern that the current Controlled Foreign Company (“CFC”)... 

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