09/02/2015
In terms of the “pay now, argue later” principle, the South African Revenue Service (SARS) is entitled to collect amounts owing by a taxpayer in terms of an assessment.
07/30/2015
On 24 July 2015, the Financial Services Commission (FSC) has amended the system of levying charges for late payment of annual fees by licensees under the Rule 8(4) of the Financial Services (Consolidated Licensing and Fees) (Amendment) Rules 2008 and this
07/22/2015
On 8 June 2015, the Organisation for Economic Co-operation and Development (“OECD”) released a Country-by-Country Reporting Implementation Package developed under the OECD’s base erosion and profit shifting (“BEPS”) Action Pl
07/22/2015
Where a foreign company renders professional services to a South African company in South Africa, it is important that the foreign entity considers whether, as a result of rendering such services, the foreign company will create a permanent establishment