The Draft Global Minimum Tax Bill aims to enforce a 15% multinational top-up tax on multinational enterprise groups, aligning with global efforts to implement a comprehensive system of minimum taxation.
Insisting on a formal hearing at the Tribunal, and then not attending it, may have unpleasant consequences.
Moonstone speaks to Ninety One’s Sangeeth Sewnath about the extent to which greylisting is affecting the economy, the markets, and investors.
The 75% investment limit in Board Notice 52 inadvertently excluded the establishment of retail feeder hedge funds as a portfolio style.
Financial advisers can guide their clients on how to manage the knock-on effect of rising costs without compromising their long-term financial wellness.
The High Court confirms that an acknowledgment of debt, even if not directly made to the creditor, interrupts the time limit for legal action.
The context to Treasury’s concern is where the arm’s length interest rate is lower than the official rate of interest.
Cliffe Dekker Hofmeyr unpacks the requirements provided by the Companies and Intellectual Property Commission in Customer Notice 5 of 2024.
Her refusal to agree to move the children to a public school has resulted in the children not attending school at all.
The relevant accountable institutions must submit the RCRs to avoid additional scrutiny or administrative sanctions.
There is a webinar for legal practitioners, trust and company service providers, estate agents, and high-value goods dealers.
Financial experts from Momentum weigh in on how the Budget may impact consumers and taxpayers.
Here are the government’s proposals for PIT, the medical tax credits, the fuel levies, and the duties on alcohol and tobacco.
Moonstone Business School of Excellence’s engaging and interactive National Credit Act courses are tailored for industry professionals.
A proposed reform will see half the account’s R500bn distributed to a SARB contingency reserve (R100bn) and to Treasury (R150bn).
SARS will apply a top-up tax on profits reported by qualifying South African multinationals operating in other countries with effective tax rates below 15%.
Many fund members are likely to withdraw the seed capital from their savings component.
