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With the effective date of 01 March 2020 for the ‘expat tax’ drawing closer, South African expatriates, their employers and tax advisors have little time to come to grips with the impact that this tax policy and law change will have on them personally.
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Despite the fact that contributing towards a retirement fund is compulsory for many employees in the private sector, there was a concerning decline in total contribution towards retirement funds recorded in 2018.
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Where a foreign expatriate takes up employment in South Africa, the resultant tax consequences can be very complex and demand a deeper understanding of South African and international tax.
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Book review by Sophie Robertson, BA LLB (UCT) of Amler’s Precedents of Pleadings Ninth Edition, Judge Harms.
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In addition to one of the most progressive constitutions in the world
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Amidst allegations of corporate misconduct, fraud and bribery, boards of directors of companies are under pressure to ensure that they stay focused and have clear strategic plans around many potential sink-holes.
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Interesting times lie ahead for the legal profession with the Legal Practice Act (LPA) 28 of 2014
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Has BR in SA really brought about a company (debtor) friendly system that can compare with international best practice?