Place of effective management (‘POEM’) is critical in determining the South African tax residence of persons other than natural...
Place of effective management: SARS’ views
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Corporate and business tax
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...
The MLI comes into effect for South Africa
Action 15 of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (‘BEPS’) required the development of a...
New tax rules for returns of capital
The National Treasury published the Taxation Laws Amendment Bill for 2022 on 26 October 2022. Amongst others, this bill includes...