South Africa: Corporate Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Africa Tax In Brief

ENS presents issue 169 of its tax brief, examining recent South African tax court rulings on locomotive supply agreements, fuel distributor deductions, and search warrant validity. The publication analyzes multiple High Court decisions involving customs disputes, VAT payments in liquidation proceedings, and manufacturing rebate eligibility, while also covering SARS's latest guidance on beneficial ownership declarations and voluntary disclosure programmes.

South Africa Tax

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ENS

The Robot Did The Work. Now Who Pays The Tax?

As artificial intelligence increasingly performs tasks once carried out by human workers, governments face a fundamental challenge: tax systems designed around employment-based revenue are under pressure. With more economic value flowing to technology and capital rather than through traditional payroll structures, policymakers must confront difficult questions about how automation should be taxed and whether current incentives inadvertently encourage workforce reduction.

South Africa Commercial

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Andersen in South Africa

Africa Tax In Brief

This issue of ENS' tax in brief provides a comprehensive snapshot of recent tax developments in South Africa, covering significant Supreme Court and High Court judgments on taxpayer representation and customs seizures, legislative amendments to customs rules and fuel levies, SARS publications on compliance requirements, and updates on exchange control regulations including crypto asset treatment.

South Africa Tax

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ENS

No Profit, No Loss? When Service Providers May Benefit From Invalid Government Contracts

South Africa's legal landscape is undergoing significant transformation across multiple domains, from direct marketing compliance and government contract validity to artificial intelligence policy development...

South Africa Government

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ENS

A Runway To Nowhere

South Africa Environment

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ENS

When Tax Structuring Stops Being About Tax

South Africa Commercial

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Andersen in South Africa

From Wearables To Winning: The IP Behind Performance Data

South Africa IP

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ENS

Africa Tax In Brief

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ENS

The Global Minimum Tax Act – A Present And Pressing Reality For Multinationals Operating In South Africa

South Africa Tax

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Fasken

Suspension Of Power Cuts, GNU And Improved Inflation Outcomes - Are Things Looking Up In South Africa?

South Africa Tax

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ENS

What The Global Minimum Tax Act, 2024, Means For Business In South Africa

South Africa Tax

Ai

Andersen in South Africa

ENS Tax In Brief

South Africa Tax

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ENS

Africa Tax In Brief

South Africa Tax

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ENS

Africa Tax In Brief

South Africa Tax

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ENS

Mending South Africa’s Textile Recycling Gap

South Africa Environment

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ENS

South Africa Proposes Tougher Beneficial Ownership Rules: What Companies Need To Know

South Africa Commercial

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ENS

JSE Publishes Consequential Amendments To Listings Requirements Following Companies Amendment Act, 2024

South Africa Commercial

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ENS

Withdrawal Of South Africa’s Draft National Artificial Intelligence Policy

South Africa Technology

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ENS

Not E-money After All: What South Africa’s Draft Payments Framework Means For Crypto And Fintech

South Africa Finance

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ENS

Building Trust In South Africa And Its Economy - 2024 Budget Speech Predictions

South Africa's Minister of Finance, Enoch Godongwana will present the 2024 budget speech on 21 February. The 2024 budget will require disciplined budgeting, enhanced tax collection...

South Africa Tax

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ENS

ENSafrica Tax In Brief - Issue 113

This is an application for the setting aside and substitution of the determination by the Commissioner for the South Africa Revenue Service...

South Africa Tax

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ENS

Africa Tax In Brief

On 29 September 2023, the African Tax Administration Forum ("ATAF") released its revised Suggested Approaches to Drafting Domestic Minimum Top-up Tax ("DMTT") Legislation in order to promote fair...

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ENS

Africa Tax In Brief

The African Tax Administration Forum ("ATAF") published a proposed approach to a domestic minimum top-up tax ("DMTT") on its official website in August 2023.

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ENS

2023 SNG Grant Thornton Budget Analyis

South Africa Tax

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SNG Grant Thornton

Economic Recovery: What Is The Real Cost Of The 1% Reduction In The Corporate Income Tax Rate?

South Africa Tax

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ENS

Limitation On Utilization Of Assessed Loss (Section 20 Of The Income Tax Act)

South Africa Tax

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SNG Grant Thornton

Pillar Two: OECD Releases Model Rules For Domestic Implementation Of Global Minimum Tax

South Africa Tax

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SNG Grant Thornton

Tax Focus - Jan/Feb Issue 2022

South Africa Tax

SG

SNG Grant Thornton

The Anti-Global Base Erosion Rules Released: What It Means For MNE Taxation

South Africa Tax

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ENS

Tax In Brief | Issue 72

South Africa Tax

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ENS

Explaining The Call For Global Tax Reform

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ENS

Be Aware Of The Changes To The Utilization Of Assessed Losses

South Africa Tax

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ENS

ATAF's Response

South Africa Tax

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SNG Grant Thornton

Tax In Brief | Issue 72

Below, please find issue 72 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

South Africa Tax

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ENS

Explaining The Call For Global Tax Reform

Since the G7 meeting on 5 June when the G7 finance ministers announced a global corporation tax of at least 15%, there has been much written and spoken about the new proposed global minimum tax rate.

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ENS

Be Aware Of The Changes To The Utilization Of Assessed Losses

South African corporate taxpayers currently enjoy full utilization of assessed losses. In determining taxable income, the corporate taxpayers can set off their full extent...

South Africa Tax

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ENS

ATAF's Response

On 1 July 2021, the OECD announced that 130 out of 139 countries in the Inclusive Framework have agreed to join a new two-pillar plan to reform international taxation rules,this includes all of the G20.

South Africa Tax

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SNG Grant Thornton

A New Global Taxation Regime Is In The Pipeline – Start Preparing Now

South Africa Tax

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Webber Wentzel

As Budget Looms, What Tax Hikes Can Be Expected?

With the budget statement looming large, editor Evan Pickworth asks ENSafrica tax executive Kazi Mbangeleli whether an increase in the corporate tax rate to 30%, or in the VAT rate, is on the cards.

South Africa Tax

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ENS

2021/2022 Budget Proposals – Tax Overview

This was a Budget focused on big spending announcements and was heavily influenced by the need to shield citizens, businesses and the economy in general from the worst effects of the COVID-19 pandemic.

South Africa Tax

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Werksmans Attorneys

Podcast | Business Law Focus | Seeking Mining Tax Certainty

ENSafrica's Andries Myburgh speaks to Business Law Focus editor Evan Pickworth on what's expected in next month's Budget and provides key insights on potential corporate and mining tax changes.

South Africa Tax

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ENS

Africa Tax In Brief

AFRICA: African Tax Administration Forum publishes COVID-19 Pandemic Tax Administration and Policy Developments Guide

South Africa Tax

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ENS

2020 South African Budget Speech Summary | Tax Proposals | 26 February 2020

South Africa Tax

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ENS

Tabacks On Budget 2020

South Africa Tax

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Tabacks

Africa Tax In Brief - February 18, 2020

South Africa Tax

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ENS

International Tax: Proposed Amendments

South Africa Tax

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Tabacks

2019 South African Budget Speech Summary/Tax Proposals

South Africa Tax

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ENS

Africa Tax In Brief - February 2019

South Africa Tax

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ENS

Corporate Reorganisations: The Dividend Stripping Pitfall

South Africa Tax

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ENS

Collateral Arrangements Under The STT Act – Emerging Pitfalls

South Africa Tax

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ENS

Reducing The Cost Of Transfer Pricing Compliance For MNEs

South Africa Tax

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ENS

Time Is Running Out For Transfer Pricing Documentation Compliance

South Africa Tax

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ENS

Debt Forgone For The Benefit Of Mining Companies

South Africa Tax

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ENS

Budget 2018 - Business Perspective

South Africa Tax

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Pieter van der Zwan & Associates

Tax Residency - Place Of Effective Management In South Africa

South Africa Tax

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Dentons

Africa Tax In Brief - November 2017

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ENS

South African Budget 2017: Business Perspective

South Africa Tax

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Pieter van der Zwan & Associates

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Latest Videos

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Business Law Focus | The New Regime For Global Corporate Taxes (Video)

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ENS

Juristconsult NEW Webcast: "IS MAURITIUS READY FOR BEPS?" (Video Content)

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Juristconsult Chambers

Common Reporting Standard Juristconsult Webcast (Video Content)

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Juristconsult Chambers

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