In December 2021, the Supreme Court of Appeal (SCA) handed down a judgment dismissing an appeal against a decision of the Tax Court. The issue before […]
Employment income is generally taxed where the services are physically exercised. The place of contract conclusion, where the employer is based and where the remuneration is […]
Employer companies generally implement employee share incentive schemes to retain and incentivise their employees by enabling the latter to receive indirect benefits from the appreciation in […]
The Learnership Tax Incentive, which was introduced in the Income Tax Act on 1 October 2001, is a program that supports skills intensity through the tax […]
It’s one thing to claim your company is customer-orientated, but talk can be cheap regarding what matters most to your business. The businesses that serve their […]
Dividends are a valuable part of many shareholders’ income, but even though they are exempt from regular income tax, it does not mean that they are […]
In 2013, the South African government introduced the Domestic Treasury Management Company (DTMC) regime to allow South African companies that are registered with the Financial Surveillance Department […]
