Policy, Law, Economics and Politics - Deepening Democracy through Access to Information
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21 October 2014
Polity Focus
 
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21 Oct 2010
 
 
Foreign partnerships become transparent
CLIFFE DEKKER HOFMEYR
In South Africa (SA) a partnership is not a legal person distinct from the partners. Partners are liable for the debts of the partnership equally or as otherwise agreed. In this way, a partnership...
 
 
27 May 2010
 
UK Court decision on corporate tax residency
CLIFFE DEKKER HOFMEYR
A company incorporated outside South Africa can be tax resident here if its place of effective management (POEM) is located in South Africa. POEM is also often used as the tie-breaker to finally...
 
 
06 May 2010
 
Closing the gap on tax avoidance
Tax, Customs and Excise
The South African Revenue Service (Sars) is taking action against tax avoidance through proposed transfer pricing rules and amendments to tax legislation, besides other initiatives.
 
 
Fringe benefit tax for company cars increases
Tax, Customs and Excise
The impact on employees of the increased fringe benefits tax on company cars is likely to be small, as most employees currently receive car allowances as opposed to company cars, says National...
 
 
 
 
Guidelines met with mixed feelings
Tax, Customs and Excise
Global accounting and consulting firm Deloitte has mixed feelings about the publication of the Customs Administrative Monetary Penalty and the Excise Administrative Monetary Penalty System,...
 
 
New customs valuation documents target uniformity
Tax, Customs and Excise
The South African Revenue Service (Sars) aims to achieve greater understanding and uniformity in the customs valuation areas, particularly through the four customs valuation documents it released...
 
 
Proposed customs penalty system too harsh?
Tax, Customs and Excise
The draft Customs Administrative Monetary Penalty System and the Excise Administrative Monetary Penalty System are more comprehensive and aggressive than previous guidelines, says auditing, tax and...
 
 
 
 
Uncertainty clouds draft customs bills
Tax, Customs and Excise
Many clients are uncertain about the implications of the draft Customs Control Bill and Customs Duty Bill for their businesses, says independent audit firm PricewaterhouseCoopers (PwC) customs...
 
 
 
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