Non-profit organisations (NPOs) or Public Benefit Organisations (PBOs) often receive funding, payments, or consideration from public authorities or municipalities (Government). This frequently gives rise to uncertainty regarding the treatment of payments received from Government which could...

The South African legislative environment, as it pertains to business, performs a crucial function. It attempts to ensure fairness and to provides assurance to investors.

The age-old challenge that every entrepreneur faces is how to fund their business. This challenge comes with an equally ancient set of options – to fund the enterprise using debt or through one’s own capital.

Following the fuel price hikes in March, South Africans should brace themselves for another fuel hike in April. The increase will be exacerbated as it comes into effect with the increase in the fuel levy, effective from 1 April 2019. The fuel levy on petrol and diesel will increase by 29 cents...

The urgent need to adopt digital transformation is clear: the longer you delay, the greater the likelihood that competitors or newcomers will steal a march on you. Supervisory Board members shouldn't equate digital transformation with IT projects; digital transformation is a change that will have...

Trust law and practice have developed considerably over the past several years, and an outdated trust deed may not be in line with these amendments.

BELGIUM - New reporting and withholding tax obligations for benefits granted by foreign companiesHousing benefit in kind - New legislation andBrits still welcome (for now)DENMARK - Amendments to the Danish tax scheme for inbound expatriatesINDIA - Interim Budget 2019 - An update on personal tax...

The World Economic Forum (WEF) defines the Fourth Industrial Revolution as ‘The possibilities of billions of people connected by mobile devices, with unprecedented processing power, storage capacity and access to knowledge is unlimited.’ What does it mean for CAs?

This 30th issue of BDO’s Transfer Pricing Newsletter focuses on recent developments in the field of transfer pricing on an international level and in Azerbaijan, Botswana, Hungary, Israel, and Thailand.