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New Mauritius/Kenya tax treaty signed

New Mauritius/Kenya tax treaty signed

24th April 2019 During President Uhuru Kenyatta of Kenya’s state visit to Mauritius from 9 to 12 April 2019, a new double tax agreement (treaty) was signed between... 

Changes to South Africa’s critical skills list expected to be published imminently

Changes to South Africa’s critical skills list expected to be published imminently

17th April 2019 The regulations to the South African Immigration Act, 2002 provide for the Department of Home Affairs to periodically publish a list of critical... 

Zambia: Sales Tax Bill published

Zambia: Sales Tax Bill published

10th April 2019 Following the Zambia’s Minister of Finance’s announcement in the 2019 Budget that the country’s value-added tax system is to be abolished and... 

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Significant new Namibian tax law proposals

Significant new Namibian tax law proposals

1st November 2018 In the Namibian Budget Speech held in March 2018, far-reaching reforms to the Namibian tax system were proposed, promising to substantially change... 

 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... 

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. 

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