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Trust law and practice have developed considerably over the past several years, and an outdated trust deed may not be in line with these amendments.
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?
When the Amended Codes were initially gazetted in 2007, the target for black representation under Ownership was set at 25,01%.
The verification process is not famous for being a simple one. Following a B-BBEE Certificate being issued, an organisation's circumstances may change, which would have an impact on the overall B-BBEE score of the organisation.
B-BBEE compliance for companies is not a legislative requirement. Companies are not required to disclose their B-BBEE status or verify their status. It is seen as business requirement.
The Stats SA full year 2018 tourist arrivals data released recently shows a mixed picture, with the negatives far outweighing a few positive glimmers.
Taxpayers are investing in the so-called Section 12J Venture Capital Companies (VCCs), and receiving substantial tax benefits. The 12J Incentive are actively marketed on the basis that taxpayers will receive tremendous tax benefits. The risks and downside seem to not receive equal publicity. One...
Information regarding Companies subject to Administrative Penalties on outstanding Corporate Income Tax Returns
Because of the recent, more restrictive legislative and tax changes relating to trusts, clients are doubtful of the relevance and place for trusts going forward. Notwithstanding this, you should continue to consider the true purpose for creating and the continued use of your trust as an estate...