In-depth technical tax knowledge and our understanding of how tax fits into the wider business picture.
Tax directors around the world are shouldering the impact of fundamental changes in attitudes and approaches to tax.
South Africa Taxes and incentives for renewable energy
KPMG’s Tax leaders address the questions that matter and put their views on video.
Investment Fund Seminar
SARS issued Binding General Ruling 14 (BGR14) on 22 March 2013, which deals with the VAT treatment of supplies in the short-term insurance industry.
The South African Revenue Service (SARS) recently issued BGR 14 in respect of the VAT treatment of supplies made and received by short-term insurance companies.
The Global tax environment has been evolving, and the speed of this evolution has picked up at a rapid pace.
The impact of the Mineral Petroleum Resources Royalty Act No. 28 of 2008 (“Royalty Act”) on coal mining companies in South Africa has been subject to substantial debate (and legislative amendment) since the Royalty Act came into effect.
The Taxation Laws Amendment Bill (B39 of 2013) (“TLAB”) confirms the introduction of interest withholding tax at a rate of 15% as from 1 January 2015 which applies in respect of interest that is paid or that becomes due and payable on or after that date.
IT Law and Data Protection Factsheet
The Taxation Laws Amendment Bill, 2013 issued on 24 October 2013 (following the draft Bill issued 4 July 2013) proposes transfer pricing relief for loans with equity like features, provided certain requirements are met.
In a statement issued on 12 October 2013, the South African Ministry of Finance announced that South Africa will work closer with the UK to tackle offshore tax evasion.
You are invited to join us for this quarter’s Tax and Legal Interest Group meeting
The Minister of Finance, Honourable Alexander B. Chikwanda, presented the Zambian 2014 National Budget on Friday 11 October 2013. Here we outline the some of the key international tax changes.
Ben-Schoeman Geldenhuys explores Tax related changes in the Mining Sector - video
Muhammad Saloojee discusses Tax Developments in the Mining Industry - video
The Taxation Laws Amendment Act, 2012, has amended the tax consequences of debt reduction transactions entered on or after 1 January 2013.
The recently released Taxation Laws Amendment Act includes some amendments to certain important provisions of the Mineral and Petroleum Royalty Act, 2008 (Royalty Act).
In February 2013, the Organisation for Economic Cooperation and Development (OECD) published a report, “Addressing Base Erosion and Profit Shifting”
Foreign e-content providers now required to be VAT registered and VAT registration process to be streamlined
Share incentive schemes – rules will change on the tax treatment on dividends paid
In a recently issued Government Gazette, the Government has changed the administrative rules that made it challenging for non-residents to meet their tax liabilities in South Africa.
For many years investment in immovable property has been a very lucrative form of passive investment in South Africa
Proposals to Employees' Tax proposed in the 2013 Draft Taxation Laws Amendment Bill
Preliminary comments on the Draft Taxation Laws Amendment Bill, 2013 that was released on Thursday evening, 4 July 2013 by National Treasury
The Tax Administration Act which came into effect on 1 October of last year introduced a new penalty regime for taxpayers in relation to the ‘understatement’ of taxes
The draft Taxation Laws Amendment Bill, released for comment on 4 July, proposes that hedge funds be included in the tax regime for investment schemes
Draft legislation seeking to provide fixed rules on the deductibility of interest on so-called ‘acquisition debt’ has been released
Good, Better, Best: The race to set standards in global tax management survey
Frontiers in Tax April 2013 focuses on developments in the Asia Pacific region
The South Africa Revenue Service (SARS) released the new income tax returns for companies (ITR14), which included a new section encompassing questions and disclosure for transfer pricing and thin capitalisation
A brief look at SARS new penalty regime and the way in which it will affect South African taxpayers
KPMG looks at the National Budget Speech’s implications for delivery on the National Development Plan
Mining companies seeking certainty on tax issues | KPMG
Practical points for Pravin Gordhan; make it easy for taxpayers to get on the tax register with SARS.| KPMG
Moses Kgosana, Chief Executive Officer of KPMG in South Africa.
The 2013 budget speech may reflect a continued focus on regulating transactions that have the effect of eroding South Africa’s tax base - KPMG
Specific rules have been introduced in relation to electronic recordkeeping, following the (TAA) - KPMG
Will South Africa’s taxpayers face an unabated onslaught in this year’s National Budget Speech?