Money laundering and tax evasion (1/8/18)

23.02.2018
Open article
The scope of activity expected from organisations in terms of anti-money laundering and counter-terrorist financing (AML/CTF) no longer comes as a surprise, unlike a year ago. The lack of statutory measures in organisations now increasingly indicates wilful non-compliance with, rather than ignorance of, statutory requirements. To ensure that the measures in place are properly implemented and achieve their goals, organisations need an understanding of the forms money laundering can take. Read more..
 
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Amended PIT Act introduces “income from investment accounts” (2/8/18) (0)

23.02.2018

Passed

In this article we take a look at the personal income tax (PIT) treatment of income from investment accounts applicable from 1 January. Read more..

Payments to non-residents: changes from 2018 (3/8/18) (0)

23.02.2018

Passed

Adopting the new Corporate Income Tax (CIT) Act has changed the rules for withholding tax on payments to non-residents. This article explores what we see as key changes and essential aspects of the withholding tax treatment. Read more..

Reverse charge VAT: services linked to metal product supplies (2/7/18) (0)

15.02.2018

Practice

With supplies of metal products and related services (such as cutting, bending, machining, welding, rolling, cleaning, surface treatment and other types of processing) attracting reverse-charge VAT from 1 January 2018, an interpretation recently handed down by the State Revenue Service (SRS) has thrown the metal trade into confusion: reverse-charge VAT applies to those services only if they accompany a supply of metal products. This means that the general VAT scheme applies when accounting for VAT on such services supplied separately. This article explores the issue in detail. Read more..

OECD 2017 Model Tax Convention (2) (3/7/18) (0)

15.02.2018

Practice

This article picks up where we left off last week. Read more..

OECD 2017 Model Tax Convention (1) (3/6/18) (0)

08.02.2018

Practice

On 18 December 2017 the OECD released the latest edition of the Model Tax Convention (MTC) incorporating changes related to Base Erosion and Profit Shifting (BEPS). Read more..

 

 
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