In pursuit of a circular economy: Kenya enacts Extended Producer Responsibility regulations
Extended Producer Responsibility (EPR) is increasingly being adopted by countries to address waste management challenges. EPR holds producers accountable for their product’s life cycle...
23 Jan 2025Environmental
Law
Your interest-free loan to a foreign trust can now be subject to both donations tax and transfer pricing adjustments: The interplay between section 7C and transfer pricing rules
Many South Africans use foreign trust structures for tax-efficient asset protection and estate planning. Consequently, the recent amendment to section 7C of the Income Tax Act 58 of...
23 Jan 2025Tax & Exchange
Control
Relief for tax-exempt projects: Court of Appeal finds section 13(2) of the Income Tax Act constitutional
Imagine preparing a bid for a project and, while coming up with the costs, you are informed that you need not worry about certain costs because they are already catered for. You submit...
23 Jan 2025Tax & Exchange
Control
