Interpretation note on intra-group loans SARS recently published Interpretation Note 127 (‘IN127’). It mainly deals with...
Intra-group loans: Tax complexities
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Corporate and business tax
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...
Management fees: Is there a tax risk?
Managers who advise and manage the affairs of others, for example, their investments or businesses, often charge management fees...