Policy, Law, Economics and Politics - Deepening Democracy through Access to Information
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28 May 2012
                       
 
 
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22 Mar 2012
 
 
A closer look at tax-breaks that may impact software developers
CLIFFE DEKKER HOFMEYR
Recent amendments to s11D of the Income Tax Act 58 of 1962 (Act) signify wholesale changes in the way research and development (R&D) activities will be interpreted going forward. Until 31 March...
 
 
30 Jan 2012
 
When can SARS recharacterise contractual arrangements for taxation purposes?
CLIFFE DEKKER HOFMEYR
Tax planning structures normally involve multiple parties. Sometimes the individuals and/or legal entities involved are inter-connected. The tax benefits generated through such structures, almost...
 
 
09 Sep 2011
 
Australia introduces carbon-pricing mechanism
CLIFFE DEKKER HOFMEYR
In December 2010, National Treasury released a discussion paper on the introduction of a carbon-pricing mechanism in South Africa. The paper followed the announcement in 2009 that government is...
 
 
22 Jun 2011
 
Special foreign tax credit for management fees
CLIFFE DEKKER HOFMEYR
The normal rule is that SA residents are taxed on their world-wide income. They are then entitled to a tax credit against normal SA tax payable in respect of foreign taxes paid. Thus no foreign tax...
 
 
Unification of source rules
CLIFFE DEKKER HOFMEYR
Since the introduction of residence-based taxation, SA residents are taxed on their world-wide income. In respect of tax paid overseas (on income from abroad), SA residents are eligible for tax...
 
 
19 Mar 2008
 
SA: Manuel: Introduction of Taxation Laws Amendment Bills (19/03/2008)
Topics
Introductory speech by the Minister of Finance T Manuel on the Taxation Laws Amendment Bills
 
 
 
                       
 
 
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