No tax relief for hedge funds?
With effect from 1 April 2015, the business of hedge funds has been declared to be a collective investment scheme (“CIS”) in terms of section...
Insights into tax law from South Africa’s leading tax lawyers and other tax professionals, examining tax legislation and case law. Find the latest articles and legal opinions with regards to SARS’ conduct, the taxation of local and foreign entities and assets, and the tax consequences of individual and corporate activities, ranging from loans, trusts, share buybacks, REITS, import and export, and more.