South African Immigration Regulations were published in a 272-page Government Gazette on 26 May 2014. This document highlights the recent changes in immigration regulation.
South Africa’s location, sizeable economy, political stability, overall strength in financial services and extensive treaty network make South Africa a location in which to establish a regional holding company.
Our comprehensive Tax Guide covers more than just the changes in the Budget, but aims to give you key insights into the various areas of taxation, and is a publication you can use throughout the year
Roula Hadjipaschalis, Partner in Corporate Tax, theorises on how an increase in Public-Private Partnerships (PPPs) would increase service delivery and help combat corruption
Robyn Berger, Head of International Tax, discusses why globalisation has facilitated the need for companies to have robust structures in order to withstand scrutiny by revenue authorities throughout the world.
A resident is defined in section 1 of the Income Tax Act No. 58 of 1962 (“the Act”). The definition includes a place of effective management test as one of the tests to determine the residence of a company.
Promises of job creation, fighting poverty, unemployment and government improving its service delivery mechanisms took centre stage in Finance Minister Pravin Gordhan’s Budget speech.
KPMG unpacks the Tax changes in the Budget Speech and highlights the complex and challenging environment in which corporates need to manage their taxation affairs going forward.
While KPMG did not anticipate major Tax changes in the current year, the complexity and challenges of the existing Tax environment means that it is time for Tax to be a board room level topic again
The taxation of share incentive scheme benefits has been the subject of a whopping eighteen binding rulings published on the SARS website. It will be no surprise if there is more detail in the 2014 budget.
It is widely expected that some changes to combat so-called base erosion and profit shifting (Beps) will be made to the South African tax system in Budget 2014, according to Barry Ger of KPMG.
Pravin Gordhan really can't rock the boat very much, says Lullu Krugel, KPMG economist, during an interview with Hilton Tarrant on Moneyweb Radio.
Finance Minister Pravin Gordhan’s Budget speech will likely focus on spending, says KPMG’s Cuma Limekaya
Carolyn Chambers, KPMG Tax Director, discusses how employees tax is affected by changes Treasury to and SARS. Legislation over the years has changed to focus on more accountability on the payment of employees tax directors and companies.
Reduce tax rates to grow the economy and increase tax collections, says Yasmeen Suliman, director corporate tax at KPMG, who believes that a move like this could be the legacy that Pravin Gordhan leaves behind in his 2014 budget speech.