Monthly Archives: September 2017

TERUGWERKENDE BELASTINGWETGEWING: KAN DIE TESOURIE JOU BELASTINGGESKIEDENIS HERSKRYF?

Terugwerkende wetgewing behels die Parlement se deurvoer van Wette wat die wetlike status of gevolge van handelinge wat reeds deur persone uitgevoer is, beïnvloed. In ‘n strafregtelike verband, byvoorbeeld, sou terugwerkende wetswysigings behels dat die Parlement ‘n wet deurvoer wat … Continue reading

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GONE ARE THE DAYS OF TAX-FREE SALARIES ABROAD

Many South African taxpayers earning a salary abroad have for many years been able to benefit from so-called “D”. This would be the case where salaries are earned in countries where the employer country would not tax salaries earned in … Continue reading

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VERDERE VERFYNING VAN DIE AANVAL OP RENTEVRYE LENINGS AAN TRUSTS

Ons het tevore berig oor die invoering van artikel 7C van die Wet op Inkomstebelasting, 58 van 1962. Kragtens hierdie teenvermydingsbepaling het die Nasionale Tesourie gepoog om ‘n aanval te loods op rentevrye lenings wat aan trusts gemaak word deur … Continue reading

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EXPANDING THE CONTROLLED FOREIGN COMPANY REGIME

We have previously reported on the “controlled foreign company” (“CFC”) regime as contained in section 9D of the Income Tax Act, 58 of 1962. Briefly again, that section seeks to impute the taxable income of a CFC into the hands … Continue reading

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