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14 August 2019

Last month National Treasury (Treasury) issued the draft Taxation Laws Amendment Bill (TLAB) with proposed amendments to the various tax legislation. One such amendment impacts certain aspects of a foreign donor funded project (FDFP) in the Value-Added Tax Act (VAT Act).

/en-za/insights/the-evolution-of-the-foreign-donor-funded-project
12 August 2019

PANEL DISCUSSION INSIGHTSIn the last ten years the renewable energy market has experienced gigantic change. This was the theme of the recent panel discussion held at BDO's Global Annual Natural Resources Conference in London in June 2019. With renewable energy replacing traditional energy sources...

/en-za/insights/2019/advisory/the-energy-zeitgeist
02 August 2019

Investments in venture capital companies not looking so attractive anymore.National Treasury yesterday released the draft bills for public comment, which once approved will serve to effect the legislative amendments announced as part of the 2019 Budget Review.

/en-za/insights/2019/tax/investments-in-venture-capital-companies-not-looking-so-attractive-anymore
02 August 2019

When the legislature introduced a ‘fifth fund’ to the already burdensome ‘four fund’ approach to the Long-Term Insurance legislation in 2016, many wearied tax managers’ and practitioners’ shoulders slumped further.

/en-za/insights/2019/tax/long-term-insurers-some-welcome-administrative-relief
02 August 2019

Arguably the most important number for all listed Real Estate Investment Trusts (‘REITs’) is ’75’.   In order to maintain its listing on an approved exchange a REIT needs to distribute to its shareholders at least 75% of its distributable income on an annual basis, which distribution must qualify...

/en-za/insights/2019/tax/reits-legislative-alignment-to-commercial-reality
02 August 2019

The South African Draft Taxation Laws Amendment Bill (TLAB) has been released for comment. It has been a while since we’ve seen a material change to the transfer pricing regulations. The current inclusion of the “associated enterprise” definition into the transfer pricing regulations is welcomed...

/en-za/insights/2019/tax/transfer-pricing-change-to-amass-taxpayers
01 August 2019

Some clarification is seen on the original intention of the Special Economic Zone (SEZ) legislation, since the release of the Draft Taxation Laws Amendment Bill on 21 July.

/en-za/insights/2019/tax/clarification-on-the-sezs
01 August 2019

The concept of ‘reasonable period’ within the ambit of the tax legislation seems to be topical one day and then the next loses impetus for whatever reason without ever settling the issue.

/en-za/insights/2019/tax/its-just-a-question-of-time
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