The National Treasury announced in the 2019 Budget Review that the anti-dividend stripping rules will be amended to apply to...
Broadened anti-dividend stripping tax rules
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Individuals and wealth planning
The amended foreign employment income exemption
Since 2000, when South Africa changed from a source-based to a residence-based tax system, South African residents earning...
Changes to venture capital company tax regime
The South African National Treasury introduced the venture capital company (VCC) regime in section 12J of the Income Tax Act in...
SARS views on venture capital company rules
The venture capital company (VCC) tax incentive was introduced in 2008 to assist small and medium entities in raising equity...
A tax perspective on the valuation of shares
The recent case of CSARS v The Executors of Estate Late Sidney Ellerine (142/2017) [2018] ZASCA 39 (28 March 2018) dealt with...
The finer details of asset-for-share transactions
The Income Tax Act (Act) allows for roll-over relief in certain circumstances where assets are contributed to a company in...