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Legislation regarding offshore investments : offshore investing special
Exchange rate fluctuations over the past six months have resulted in rand depreciation and rand appreciation of approximately 20% either way. This ebb and flow has led to many financial plannersExpand
An investigation into the normal tax implications of a carried interest in South Africa
‘Carried interest’ is not defined in the South African Income Tax Act 58 of 1962 as amended (the Act), nor has it been subject to scrutiny in South African courts. Uncertainty prevails regarding theExpand
‘Sick note’ relief for subordinated loans : snippets
Employees are entitled to sick leave when a sick note has been issued. Similarly, in terms of recent tax amendments, a company with a subordinated loan may avoid the constricting implications ofExpand