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Deepening Democracy through Access to Information
 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... 

ENSafrica recognised for its business and industry knowledge in Africa

ENSafrica recognised for its business and industry knowledge in Africa

3rd May 2017 ENSafrica has maintained its top ratings by independent rankings agency the Legal 500 in its 2017 Europe, Middle East and Africa Guide. The Legal... 

 Intellectual property tax and exchange control reform – the details revealed

Intellectual property tax and exchange control reform – the details revealed

29th March 2017 One of the main surprises in the 2017 South African Budget Review was the announcement of what appeared to be a real shift in policy in respect of... 

More ENS
 Exchange control relaxations for fund managers?

Exchange control relaxations for fund managers?

29th March 2017 In the 2017 South African Budget Review, specific statements were made from a tax and exchange control perspective in relation to fund managers. We... 

 Does a change of the terms of a share constitute a new “date of issue” for purposes of section 8E of the Income Tax Act?

Does a change of the terms of a share constitute a new “date of issue” for purposes of section 8E of the Income Tax Act?

1st February 2017 In terms of section 8E of the South African Income Tax Act, 1962 (the “Act”), dividends received by or accrued to a person in respect of certain... 

 Africa tax in brief

Africa tax in brief

1st February 2017 ANGOLA: Budget Bill, 2017 approved and adopted by National Assembly On 17 November 2016, the National Assembly approved the Budget Bill, 2017. The... 

Paternity leave a step closer to becoming law

Paternity leave a step closer to becoming law

30th January 2017 While part 1 of this ENSight looks at South Africa’s fresh approach to maternity leave, this part looks at an even more dramatic legislative shift,... 

The new approach to maternity leave

The new approach to maternity leave

26th January 2017 2017 looks set to bring about unprecedented change in South Africa when it comes to leave relating to the birth or adoption of a child. A fresh... 

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