South Africa

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ImageTitle/DescriptionArticle Date 
 

Allowances relating to leasehold improvements

In terms of certain lease agreements the lessee may be obliged to effect improvements to the leased asset either by erecting a building on the land or improving an existing building.
Modified date: 2015/08/26
Business and industry issue
 

Draft Taxation Laws Amendment Bill 2015 (TLAB)

Section 12I Industrial Policy Projects – extended lifespan and relaxing compliance.
Modified date: 2015/08/17
Regulatory update
 

Alignment of the tax treatment of government grants

Section 12P of the Income Tax Act, which came into operation on 1 January 2013, is aimed at creating a unified system for exempting or taxing government grants, and regulating related allowances and deductions.
Modified date: 2015/08/17
Regulatory update
 

Recruitment and maintaining of a legal work force

Global Mobility Services & Employment Tax Advisory (GMS & ETA) have put together the attached Immigration Guide to answer many of the frequently asked questions regarding Visas/Work Permits.
Modified date: 2015/08/14
Regulatory update
 

Are you on track to retire comfortably?

Education of pension fund members often lacking.
Modified date: 2015/08/07
Business and industry issue
 

Tax: A new approach for a new environment

KPMG's new report new report, Tax, Sovereign Wealth Funds and Pension Funds: A new approach for a new environment, provides insights into how sovereign wealth funds and pension funds approach important market developments.
Modified date: 2015/08/03
Survey report
 

Planned Introduction of Solvency Assessment and Management for Short-Term Insurers

The Solvency Assessment and Management (SAM) regime will, similar to long-term insurers, be introduced in 2016.
Modified date: 2015/08/03
Regulatory update
 

Planned Introduction of Solvency Assessment and Management for Long-Term Insurers

In the 2015 Taxation Laws Amendment Bill it is proposed that the ‘adjusted IFRS value’ definition that applies to the risk policy fund be extended to apply to the other policyholder funds.
Modified date: 2015/08/03
Regulatory update
 

Once-off Election to Transfer Existing Risk Business

The ‘risk policy fund’ was introduced in the 2014 Taxation Laws Amendment Act as the fifth fund of a long-term insurer and in which all the assets and liabilities in relation to a ‘risk policy’ should be recorded.
Modified date: 2015/08/03
Regulatory update
 

Controlled Foreign Companies Conducting Short-Term Insurance Business Outside South Africa

Controlled foreign companies (CFCs) engaged in offshore short-term insurance can deduct reserves related to the carrying on of a short-term insurance business outside South Africa.
Modified date: 2015/08/03
Regulatory update
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