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Post MLI Ratification – developments regarding pil...

Post MLI Ratification – developments regarding pillar one and pillar two


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The MLI comes into effect for South Africa

The MLI comes into effect for South Africa


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A more equitable outcome for unbundling transactio...

A more equitable outcome for unbundling transactions


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Fine-tuning the debt forgiveness rules for dormant...

Fine-tuning the debt forgiveness rules for dormant group companies


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Asset-for-share exchanges: Relief where anti-avoid...

Asset-for-share exchanges: Relief where anti-avoidance provisions bite


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Review of “qualifying purpose” in the context of t...

Review of “qualifying purpose” in the context of third-party backed shares


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The lights are still not on, but someone has final...

The lights are still not on, but someone has finally come home


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[FAQ] South Africans working in Netherlands

South Africans working in Netherlands


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[FAQ] VAT output on payments received by medical p...

VAT output on payments received by medical practitioners/practices from Medical Aids


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[FAQ] Section (1)(o)(ii) - director and shareholde...

Section (1)(o)(ii) - director and shareholder of the company


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Dealing with tax return corrections and voluntary...

Dealing with tax return corrections and voluntary disclosure


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SARS Must Comply with its Interpretation Notes: Co...

On 3 March 2023, the Supreme Court of Appeal in C:SARS v Medtronic International Trading SARL [2023]...


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New Tax Dispute Resolution Rules (Effective 10 Mar...

The Minister of Finance approved new dispute resolution rules under the Tax Administration Act, 2011...


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[FAQ] Deceased Estate Life Wrapped Investment Valu...

Deceased Estate Life Wrapped Investment Value For Estate Duty


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[FAQ] When are losses ringfenced?

When are losses ringfenced?


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What is meant by “a part or amount of a disputed a...

What is meant by “a part or amount of a disputed assessment not objected to” in Rule 32(3) of the Ta...


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The repeal of Practice Note 31 and the impact on t...

The repeal of Practice Note 31 and the impact on the deductibility of interest


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eFiling registration enhancements for Trusts

eFiling registration enhancements for Trusts


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Are you “affected” by the release of SARS’ Interpr...

Are you “affected” by the release of SARS’ Interpretation Note 127?


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Intra-group loans: Tax complexities

Intra-group loans: Tax complexities


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Tax disputes: Pre-litigation and litigation burden...

Tax disputes: Pre-litigation and litigation burdens of proof


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[FAQ] Taxation of an honorarium

[FAQ] Taxation of an honorarium


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BINDING PRIVATE RULING: BPR 388 - Application of t...

BPR 388 - Application of the de-grouping rule following previous intra-group transactions under sect...


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Determination of the Taxable Income of Certain Per...

Determination of the Taxable Income of Certain Persons from International Transactions: Intra-Group...


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