Articles

Amendments to South Africa’s CFC legislation and the foreign business establishment exemption

This article sets out the amendments to the "foreign business establishment" exemption contained in South Africa's "controlled foreign company" (CFC) legislation, as introduced in the Taxation Laws Amendment Act of 2009....

Keeping control of exchanges

Those who bend the rules stand accused of money laundering and may face action...

Venture capital company regime

About two years ago there was a lot of media coverage about South Africa adopting something similar to what the Canadian tax regime has namely, a form of flow-through company....