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

Have the debt waiver provisions become easier to implement?

By Elizabeth Lombaard and Nishtha Bhoola Have the debt waiver provisions become easier to implement? One of the main changes introduced in the draft Taxation Laws Amendment Bill relates to the debt relief provisions set out in section 19 (which determines the income tax implications of debt relief) and paragraph 12A of the 8th Schedule to the… Read More Have the debt waiver provisions become easier to implement?

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

How does South Africa treat global citizens from a taxation perspective?

By Madelein Grobler Packing your bags and leaving on a jet plane seems a lot more complicated than it should be, but keeping yourself informed puts you in a position to make better decisions and choices as to how you want tax to impact your life abroad Stat SA released the Community Survey 2016 noting… Read More How does South Africa treat global citizens from a taxation perspective?

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

A greater role in the Greater Bay Area

A unified Greater Bay Area, linking key Mainland cities to Hong Kong and Macau, could enhance the competitiveness of the region, but we need better collaboration between the cities involved. A Plus hosts around table discussion featuring tax experts to look at the harmonization issues and what the initiative means for Hong Kong. The Guangdong-Hong… Read More A greater role in the Greater Bay Area

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

What are the 2018 tax season issues?

By Marc Sevitz and Colin Wolfsohn In what seems like the blink of an eye, the tax season is already almost three months in and we have seen quite a number of areas where both tax practitioners and taxpayers need to be on the look-out when preparing and submitting tax returns. On 2 July 2018,… Read More What are the 2018 tax season issues?

(c) Institute of Chartered Accountants in England and Wales. Contact ICAEW for permission to reproduce this article., Tax

Reforming property taxes for business – what are the options?

Taxing business property forms an important part of the tax base for many countries, but property taxes are often complex and can be detached from an organisation’s ability to pay. The time has come to overhaul business property tax systems and here ICAEW outlines the options. Property makes a good target for taxation. Its location… Read More Reforming property taxes for business – what are the options?

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

A new BEPS perspective

Taxpayers with a global footprint are going to require the assistance of reputable international tax experts for the foreseeable future to help them navigate their intragroup dealings. One thing is certain. We are no longer simply talking about the OECD’s base erosion and profit shifting (BEPS) project in South Africa; we are living in this… Read More A new BEPS perspective