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Showing 1 to 2 of 2 for “"Tax, SARS"”.
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Exploring challenges with transfer pricing in South Africa: impact on government spent and income
Transfer pricing is a challenge for tax collection as taxpayers in multinational corporations may shift profits from affiliates in high-tax jurisdiction to their lower-tax jurisdiction counterparts (for tax avoidance), leading to reduced tax collected and therefore the country's financial muscle …
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Venture and trade conducted by natural persons for income tax purposes
… entrepreneur’s income for South African income tax purposes, the entrepreneur has to prove that he/she is in fact carrying on a trade, as defined. Taken from the definition of the term ‘trade’ the term ‘venture’ is not specifically defined in the Income Tax Act. At present there is no concrete …