(c) South Africa Institute of Chartered Accountants. Contact SAICA for permission to reproduce this article., Tax

South Africa updates its tax anti-dividend stripping rules relating to share issues to third parties

South Africa updates its tax anti-dividend stripping rules relating to share issues to third parties − but does the introduction of the wording ‘effective interest’ in the drafting of this legislation achieve its purpose? By Madelein Grobler (Senior Tax Manager at EY), Shaheed Patel (Associate Tax Director at EY), Candice Van Den Berg CA (SA)… Read More South Africa updates its tax anti-dividend stripping rules relating to share issues to third parties

(c) South Africa Institute of Chartered Accountants. Contact SAICA for permission to reproduce this article., Tax

Independent contractor or employee?

The possible employees’ tax implications of payments to independent contractors and personal service providers is a relatively complex part of tax law. Persons making payment to these persons should exercise care and ensure that they have the proper relevant material to support their interpretation of the law in this respect. Taxpayers often have to determine… Read More Independent contractor or employee?

(c) Hong Kong Institute of Certified Public Accountants. Contact HKICPA for permission to reproduce this article., Tax

Special report: the big world of tax

Globalization and technology are making the role of corporate tax professionals more demanding than ever. Tax specialists talk to Nicky Burridge about key developments in this field, and how they increasingly collaborate with companies to form business strategies. Being a corporate tax specialist used to be about helping companies minimize their tax burden – but… Read More Special report: the big world of tax

(c) Hong Kong Institute of Certified Public Accountants. Contact HKICPA for permission to reproduce this article., Tax

China tax, changing ways

A packed ballroom at the InterContinental Hotel proves that taxation is both important and inevitable. The Hong Kong Institute of CPAs held its annual China tax conference on 11 May to provide the much needed answers to questions regarding the recent changes to the tax regimes in the Mainland. William Chan, Convenor of the China… Read More China tax, changing ways

(c) Hong Kong Institute of Certified Public Accountants. Contact HKICPA for permission to reproduce this article., Tax

Tax today: a global view

From the tax challenges of the digital revolution to international anti-avoidance tax measures. Tax leaders from global accounting bodies talk about critical tax issues currently on the minds of businesses, citizens and CPAs during a roundtable discussion hosted by A Plus. Business models and people’s lives are increasingly being transformed by digitalization – yet tax… Read More Tax today: a global view

(c) South Africa Institute of Chartered Accountants. Contact SAICA for permission to reproduce this article., Tax

Digital VAT is here for the United Kingdom

The global tax landscape is changing. Tax authorities around the world are exploring how technology and digitisation can transform their work and the tax compliance landscape. The 21st century might still be waiting on the flying car of the Back to the Future films but the impact of technology isn’t just prevalent in the mega… Read More Digital VAT is here for the United Kingdom