Tax Practice: On the Move -Tax Cases and SARS legislative interpretations

Topic: SARS Tax Cases and Legislation Update



Are you up to date with the most recent changes to South Africa's tax legislation and their practical implications? Join us for a timely and insightful session covering key tax developments and legislative updates shaping South Africa's tax landscape. This webinar will explore the 2024 amendments to foreign tax credit provisions, the treatment of land-rich share sales by non-residents under certain tax treaties, and anticipated changes stemming from Budget Annexure C, including implications for section 25B and trust taxation. Perfect for tax professionals looking to stay ahead of technical and strategic shifts in local and international tax policy.

What We Will Cover:

• The 2024 amendments to section 6quat (tax credit for foreign taxes)
• The sale of land-rich shares by a non-resident when there is no share clause in a tax treaty (article 13(4) of OECD Model Treaty). Is SARS correct in its view expressed in the CGT Guide?
• What are the proposed amendments to section 25B and s 7(5), as outlined in Budget 2.0, likely to be about?

Why Attend?

Stay ahead of the curve with expert guidance on complex tax developments and evolving SARS and National Treasury interpretative legislative practices. Whether you're advising clients, handling cross-border structures, or managing compliance risks, this webinar will ensure you're equipped with timely, actionable insights.