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The tax challenges of international remote work
tax | 25 Oct 2022BY Megan Stuart-Steer, Jenny Klein As the frequency of international remote working increases, employers will need to bear these complexities in mind when assessing and implementing these arrangements.
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OECD releases its progress report on the administration and tax certainty aspects of Amount A of Pillar One
tax | 25 Oct 2022BY Mark Badenhorst The rules envisaged by the OECD progress report Amount A will go a long way in ensuring the tax challenges that have come about as a result of the increased digitisation of the global economy are eff…
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Interest-ing finance charges in section 24J
tax | 25 Oct 2022BY Arnaaz Camay The common law meaning of interest has been established as compensation for the use of money ie, money paid for the use of money (credit).
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Discrimination on religious grounds based on the inherent requirements of the job is fair
employment | 11 Oct 2022BY Suemeya Hanif, Kerry-Anne do Couto The EEA provides that discrimination is not unfair if the reason for the discrimination is the employer’s operational requirements. It will not be considered unfair if it is capable of being justifi…
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tax in brief
tax | 11 Oct 2022BY Below, please find issue 90 of ENSafrica’s tax in brief, a snapshot of the latest tax developments in South Africa.
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Sparkling wine and a “spade of inspiration”
IP | 04 Oct 2022BY Liézal Mostert It is a well-established rule that the likely consumer is a factor that can and should be considered when determining the likelihood of confusion between two brands.
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Trade marks – product shapes and slogans
IP | 04 Oct 2022BY Ilse du Plessis Shapes and slogans can function as trade marks and they can, in some cases, be legally protected.
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SA’s one size fits all approach to crypto risk management inadequate to combat terrorism
In the news | 13 Sep 2022BY Aslam Moosajee, Angela Itzikowitz Academics and journalists who are arrested for being in possession of terrorist-related content, may raise as a defence that the possession was for carrying out the work as a journalist or for resear…
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The world of giants and fairies – Zara vs House of Zana
IP | 06 Sep 2022BY Manisha Bugwandeen-Doorasamy The hearing officer made a number of observations: the goods in issue are identical, the average consumer of clothing is the public at large, clothing is a regular purchase, and the trade mark ZARA h…
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Tax implications of remote working arrangements – OECD guidelines
tax | 30 Aug 2022BY Arnaaz Camay The general definition of a permanent establishment is a fixed place of business through which the business of an enterprise is wholly or partly carried on.
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Contributed tax capital, revisited
tax | 30 Aug 2022BY Michael Reifarth The definition of CTC has undergone certain refinements in the previous and current legislative amendment cycle in an attempt to curb avoidance concerns of National Treasury.
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SARS requests for information: think before you ink
tax | 30 Aug 2022BY Nicolette Smit A person or taxpayer that receives a request for information must provide the relevant material to SARS at the place and in the format within the time period specified in the request
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The intricacy of claiming VAT deductions
tax | 30 Aug 2022BY Charles de Wet, Seelan Moonsamy The entitlement of a vendor to claim a deduction of input tax or to claim a deduction of a notional amount is a central feature of the South African VAT system
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tax in brief
tax | 30 Aug 2022BY Below, please find issue 90 of ENSafrica’s tax in brief, a snapshot of the latest tax developments in South Africa.
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VAT and SARS’ risk-engine: Does enforcement foster voluntary compliance?
tax | 30 Aug 2022BY Annelie Giles VAT is a self-assessment tax, which means the taxpayer (vendor) bears the obligation to calculate its VAT liability or refund for each tax period and to declare the results in its VAT returns which i…
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