05/19/2016
In 2014 and 2015, ENSafrica published two articles on the “most favoured nation clause” contained in article 10(10) of the protocol (“2008 Netherlands Protocol”) issued under the Netherlands/South Africa (“SA”) double t
05/19/2016
The judgment of the Supreme Court of Appeal (“SCA”), which established certain guidelines and principles regarding the claiming of input tax for value added tax (“VAT”) purposes in the Commissioner for South African Revenue Service
05/11/2016
The new regime will apply on shares acquired on or after April 1, 2017, the finance ministry said in a statement.
04/29/2016
From 1 October 2016 a special Voluntary Disclosure Facility will open which will allow natural persons, corporates and close companies, which are resident in South Africa, to disclose previously undisclosed foreign assets and income to regularise their t
04/22/2016
The BEPS project and CRS are in line with international efforts to counter tax evasion, tax avoidance and fraud; it aims at making it more difficult for companies that have legal entities registered in low-tax jurisdictions to take advantage of the favora