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Revised proposals where conversions of debt to equity (and more!) could result in income tax for the debtor
10th October 2017 The draft Taxation Laws Amendment Bill, 2017 (DTLAB) provided for new sections 19A and 19B in the Income Tax Act 58 of 1962 (the Act) to provide... →
6th October 2017 Following on from a previous alert in relation to the restructuring of South Africa's Water Management Areas (WMAs) from 19 WMAs previously to a... →
4th October 2017 Currently, debt waiver provisions in the Income Tax Act 58 of 1962 (ITA) are dealt with in section 19 and paragraph 12A of the Eighth Schedule. A... →
28th September 2017 The next and, presumably, final draft of the proposed changes to the NEMA Financial Provision Regulations are expected to be published any day now,... →
28th September 2017 Much like an army heeding to the cry of its people to take down its adversary, South Africa's competition regulators have heard the pleas of South... →
22nd September 2017 The draft Taxation Laws Amendment Bill, 2017 proposes to extend the existing controlled foreign company (CFC) rules to include foreign trusts and... →