The Budget 2023 sets out the National Treasury’s proposals for tax amendments in the 2023 legislative cycle. This article...
Budget 2023: Tax proposals
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Corporate and business tax
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...
Tax treatment of costs to raise funding
There are many costs to raise funding for a business, whether debt or equity capital. These include raising fees, initiation...
Corporate tax proposals for 2022
What awaits corporate taxpayers in the 2023? The National Treasury published the draft proposals for tax amendments for...