Companies often set up employee share schemes that incentivise and align key staff members with the company’s broader...
Employee share schemes: South African tax considerations
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Corporate and business tax
Proposal to cushion Practice Note 31’s withdrawal
The National Treasury published the draft Taxation Laws Amendment Bill for the 2023 legislative cycle on 31 July 2023. It...
Place of effective management: SARS’ views
Place of effective management (‘POEM’) is critical in determining the South African tax residence of persons other than natural...
Income tax verification: Assessed losses
SARS did away with the IT14 supplementary declaration for companies (IT14SD) in September 2022. It replaced that declaration...
Budget 2023: Tax proposals
The Budget 2023 sets out the National Treasury’s proposals for tax amendments in the 2023 legislative cycle. This article...
Intra-group loans: Tax complexities
Interpretation note on intra-group loans SARS recently published Interpretation Note 127 (‘IN127’). It mainly deals with...