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credible difference

We are legal experts in tax in Africa, and we have the largest tax team housed in a law firm on the continent.

 

COMPREHENSIVE
OFFERING
COMPETITIVE
EDGE
AFRICAN
FOOTPRINT
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Comprehensive offering

Each of our lawyers and accountants is a specialist in a specific area of tax.

We are therefore able to offer you the full spectrum of tax advice, including the tax consequences of domestic and cross-border transactions for multinationals who are expanding across the continent.

Beyond Africa, we work with various firms, including members of the global Taxand network, which has offices in 50 countries.

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Competitive edge

Described by Legal 500 as “a key player in the tax market” and by Chambers Global as “highly sought after”, our tax team gives you a distinct competitive edge by combining unique areas of tax specialisation with extensive African and international experience and an innovative, solution-driven approach.

We keep our clients up to date with regular newsletters summarising tax developments across Africa.

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African footprint

Multi-jurisdictional businesses face significant risks, as well as the challenge of complying with vastly different laws and regulations.

We are Africa’s largest law firm, with offices in Eastern, Southern and Western Africa.

With more than 600 specialist practitioners, we have deep expertise and the capacity to solve all your legal, tax, forensics and IP requirements, and help you navigate regulatory hurdles, no matter where in Africa you do business.

Because we have had many years of practical experience working on the ground throughout the continent, we have developed a proven track record and a solid understanding of local cultural, commercial and geopolitical contexts, as well as long-standing partnerships with trusted firms with whom we work.

  • Co-ordination of projects in any particular jurisdiction, as well as assignments which span multiple jurisdictions, is done through a single point of contact to ensure that that assignments are accurately scoped, competitive fees are negotiated, critical issues are addressed and advice received is at the required standard
  • Preparing customised tax and regulatory frameworks per country, providing an overview of material in-country tax implications, including:
    • An overview of the local tax system, including corporate income tax, value-added tax, withholding taxes and special tax regimes
    • Exchange control and other specific regulatory regulations
  • Tax and regulatory compliance checklists, with deadlines and other submission requirements
  • Advice on the frameworks includes regulatory interpretation and practical application of in-country legislation, with input from local advisors
  • Advice on appropriate legal structures per country to ensure tax efficiency, both locally and internationally
  • Advice on in-country tax implications of projects, business operations and specific transactions
  • Workshops with senior legal and finance staff to discuss benefits and implications of various alternatives
  • Transaction and investment structuring advice
  • Structuring of mergers and acquisitions
  • Financing
  • Investment structures
  • Property finance
  • Corporate restructuring, unbundling and corporate finance, including share repurchases, distributions and capital reductions, share buybacks, and capital and balance sheet restructuring
  • Project finance
  • Tax due diligence
  • Customs and excise compliance reviews
  • Customs and excise and international trade training
  • Customs and excise internal administrative appeals and litigation
  • Customs and excise consequences of agreements, transactions and business structures
  • Application and defence of unfair trade practice investigations, including anti-dumping, countervailing, safeguarding and litigation in this regard
  • Applying for and defending investigations into customs and excise duty increases and decreases, and duty refunds, rebates and exemptions, as well as litigation in this regard
  • Audits, investigations and queries
  • Ensuring taxpayers’ rights are upheld
  • Notices of objection
  • Lodging appeals
  • Managing tax litigation
  • Settling disputes with tax authorities
  • Utilising alternative dispute resolution, such as mediation
  • Structuring of international transactions, mergers and acquisitions
  • Exchange control advice and required approvals for international transactions
  • Advising high net worth individuals in respect of, among others, formation of local and foreign trusts, tax and exchange control matters, and estate planning
  • Formation and tax optimisation of employee share incentive schemes and other arrangements
  • Structuring of corporate social investment
  • Expatriate tax planning and compliance issues
  • Tax planning: structuring employee packages for maximum tax efficiency
  • Risk mitigation: ensuring compliance in order to sustain a payroll audit
  • General tax advice: opinions and assistance with all employment-related tax issues
  • Inbound investment, including funding and thin capitalisation, withholding tax on outbound flows, and tax treaties
  • Outbound investment, including controlled foreign companies, taxation of inbound flows, authorisation of foreign tax credits, and tax treaties
  • Risk reviews of African countries, including political, economic, operational, tax, legal and security
  • Practical in-country advice, including tax and regulatory requirements, efficient in-country legal and operating structures, ongoing tax and regulatory compliance requirements, and assistance with queries from foreign tax authorities and other regulatory bodies
  • Transfer pricing advisory, including detailed value chain analysis, characterisation of entities, economic analysis and drafting of transfer pricing policies, also taking into account areas such as corporate tax, indirect taxes and customs, intellectual property law and exchange controls
  • Transfer pricing documentation: preparing transfer pricing documentation based on the three-tiered approach endorsed by the Organisation for Economic Co-operation and Development (OECD), i.e. country-by-country reporting (CbCR), master file and local file, taking into account country-specific requirements
  • Transfer pricing risk management and dispute resolution: assisting clients in respect of their interactions with the South African Revenue Service (SARS) and other tax authorities, from the initial risk assessment process to potential litigation
  • VAT compliance reviews, advice and support
  • VAT training
  • VAT litigation and alternative dispute resolution
  • VAT consequences of agreements and transactions
  • Optimisation of VAT recovery
  • VAT system developments and implementation
  • Cash flow planning
  • Optimisation of VAT positioning in foreign markets
the combined expertise of the firm makes them advisers of choice
Chambers Global Guide
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your team

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awards and rankings

ENSafrica is recognised by leading international ranking agencies, including Chambers Global, Legal 500, IFLR1000, the World Tax Guide and the World Transfer Pricing Guide, for achieving consistently high standards.

Furthermore, the firm is a regular recipient of regional awards such as DealMakers and the African Legal Awards.

Chambers GlobalLegal 500IFLR1000Dealmaker Awards
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ENSafrica is a heavyweight law firm with a highly acclaimed tax practice
Chambers Global Guide
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capable of tackling major, high-value instructions spanning the full spectrum of tax, the practice brings considerable clout to both contentious and non-contentious matters
Chambers Global Guide
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the group is highly sought after by blue-chip international and domestic clients, particularly those operating in the finance and mining industries
Chambers Global Guide
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a leading practice ... it services clients across the entire spectrum of tax-related mandates
Legal 500 EMEA Guide
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especially noted for its expertise in cross-border litigation and transfer pricing
Chambers Global Guide
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icon: expertise

expertise

Africa tax Africa tax B‑BBEE B‑BBEE Corporate tax Corporate tax Customs 
and excise
Customs 
and excise
Dispute 
resolution
Dispute 
resolution
Exchange 
control
Exchange 
control
High net 
worth clients
High net 
worth clients
International tax International tax International 
trade
International 
trade
Risk reviews Risk reviews Transfer pricing Transfer pricing Value added 
tax (VAT)
Value added 
tax (VAT)
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experience

TRANSFER PRICING
Transfer pricing advice, including Reserve Bank approval, for a sales, marketing and logistics agreement for a large South African manganese mining company.
SALE OF SHARES
ZAR1.25-billion sale by a major African airport company of 10% of its shares in a major Indian airport, with tax advice spanning India, Mauritius and South Africa.
FUNDING INSTRUMENT
Tax advice for a major African financial institution regarding the use of preference shares as a funding instrument, and various derivative strategies.
DERIVATIVES
South African and cross-border tax advice relating to a multinational financial services firm’s equity derivative transactions.
EMPLOYEE INCENTIVES
Tax advice for a large entertainment company in Africa regarding various share incentive arrangements.
PREFERENCE SHARES
Tax implications for a pan-African financial services company regarding issuing and holding of preference shares.
ECONOMIC ANALYSIS
Transfer pricing advice and detailed economic analysis for a German multinational car manufacturer regarding value chain restructure and conversion to a new retail sales model in South Africa.
JOINT VENTURE
EUR47.5-million joint venture between a South African biotechnology company and German investors to produce COVID-19 rapid test kits in Mauritius and South Africa. This involved transfer pricing and international tax advice, as well as exchange control approval, in respect of the complex IP licensing value chain and intra-group funding arrangements.
VALUE ADDED TAX (VAT)
Voluntary disclosure application to South African Revenue Services (SARS) on behalf of a company regarding Value Added Tax (VAT) not being declared or claimed in inter-group supplies.
TAX EFFICIENCY
Tax advice for a major South African gold producer regarding the building of its own solar power and battery plant, with various funding sources.
icon: news

news

 

expertise