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 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”)... 

 What are the tax and exchange control implications of Bitcoin?

What are the tax and exchange control implications of Bitcoin?

20th September 2017 With virtual currencies such as Bitcoin becoming ever more popular and accessible, it is important that South African taxpayers carefully consider... 

More ENS
South African merger filing fees and intermediate merger thresholds to increase from 1 October

South African merger filing fees and intermediate merger thresholds to increase from 1 October

19th September 2017 On 15 September 2017, the South African Minister of Economic Development, Ebrahim Patel, published Government Notices no. 1003 and 1005, which... 

 The lawfulness of retrospective amendments in tax law

The lawfulness of retrospective amendments in tax law

19th July 2017 On 29 May 2017, Judge Fabricius delivered judgment in the Gauteng High Court in the case of Pienaar Brothers (Pty) Ltd vs Commissioner for the... 

 Sars issues a further ruling on venture capital companies

Sars issues a further ruling on venture capital companies

19th July 2017 On 6 June 2017, the South African Revenue Service (“SARS”) issued binding private ruling 274 (“BPR 274”). BPR 274 deals with a venture capital... 

ENSafrica recognised as a leading international firm for India-related work

ENSafrica recognised as a leading international firm for India-related work

13th July 2017 We are delighted that, for the third consecutive year, ENSafrica has been identified as a leading international law firm for India-related work by... 

 Employees’ tax withholding obligations in respect of share incentive arrangements

Employees’ tax withholding obligations in respect of share incentive arrangements

22nd June 2017 In terms of paragraph 2(1) of the Fourth Schedule to the Income Tax Act, 1962 (the “Act”), every employer, who is a resident of South Africa, or... 

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