18 February 2010 by and

Special Budget 2010 Tax Overview

In this issue

  • Disclosure is good for the soul - amnesty for full disclosure
  • Amendment to legislation following SARS’ loss in fringe benefit case
  • Different taxation regime for banks and finance companies?
  • Closure of sophisticated tax loopholes
  • Amendment of tax system to cater for islamic-compliant finance
  • The receipt of interest by nonresidents no longer exempt?
  • Promotion of investment into South Africa
  • Carbon emissions tax - first round to the carmakers?
  • Developers and the vat charge on temporary rent
  • Death, taxes and death taxes
  • Review of financial instruments
  • Comprehensive summary of budget tax proposals
  • Branches and thin capitalisation

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