Browsing by Subject "Withholding tax"
Now showing items 1-5 of 5
-
An analysis of the proposed introduction of resident shareholder dividend tax in Namibia
(North-West University (South Africa), 2020)In Namibia, dividends received are exempt from income tax in the hands of all taxpayers. Dividends declared to foreign shareholders are however subject to non-resident shareholder’s tax (NRST). NRST, which is a withholding ... -
A pre–implementation analysis of the new South African withholding tax on interest
(2014)South Africa is in need of foreign direct investment (FDI) to increase economic growth and alleviate unemployment and poverty. To succeed in obtaining this FDI, South Africa must compete with the rest of the world for the ... -
The role of government in the South African gambling industry : regulator versus stakeholder
(2014)Additional tax on gambling winnings was announced by the Minister of Finance, Mr. Pravin Gordhan in the 2010 National Budget Speech. This additional tax was proposed to discourage excessive gambling in South Africa. In ... -
Tax Planning Using Interest An Organised Chaos for Those Interested
(PER/PELJ, 2022)Taxation of interest is one of the most complex areas of tax in South Africa. Various provisions apply to interest, with some regulating the inclusion of interest in gross income, others allowing for the deductibility of ... -
Withholding tax on service fees as a method to combat base erosion and profit shifting
(North-West University (South Africa) , Potchefstroom Campus, 2015)Around the globe, including in South Africa, there has been an increasing occurrence of cross-border service fees being used by multinational enterprises to shift profits. South Africa did not have legislation to implement ...