Monthly Archives: February 2017

LBS EN DIE VERGOEDING VAN DIREKTURE (EN LEDE) VANAF 1 MAART 2017

Baie mense sou in die nasionale media kennis geneem het dat die Wysigingswet op Belastingadministrasiewette, 16 van  2016, op 11 Januarie 2017 deur President Zuma onderteken is. Een van die baie veranderinge wat die Wet invoer is die intrekking van … Continue reading

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TAX IMPLICATIONS OF INTERNATIONAL BRANCHES

Irrespective of whether a South African company is expanding its business offshore, or whether international businesses set up shop in South Africa, companies trading internationally are often confronted with the complex tax implications for doing so. This article explores the … Continue reading

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PRAKTYKNOTA 31 OP DIE VOORGROND

Die aftrekbaarheid van rente vir inkomstebelastingdoeleindes en meer bepaald die toepassing van die SAID se Praktyknota 31,was onlangs onder die loep in Mr X v CSARS [1]. In die breë sal uitgawes vir die doeleindes van inkomstebelasting aftrekbaar wees as … Continue reading

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NEW TRANSFER PRICING DOCUMENTATION REQUIREMENTS

The transfer pricing regime in the Income Tax Act, 58 of 1962, is regulated by section 31 of that Act. It in essence requires that cross-border transactions be entered into on an arm’s length basis where connected persons transact with … Continue reading

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