Tax Synopsis

Synopsis - Issue for the month of October 2009

Synopsis Download A recent judgment from the Supreme Court of Appeal in the matter of Anglovaal Mining Ltd v C:SARS confirms the general principle that companies within a group should be treated as separate legal persons when considering their transactions.

Table of contents:

Parent company speaks for itself
Taxability of SA resident partner on his share of the profits of a foreign partnership
Submissions influence SA tax law
Rectification of a contract varying its tax consequences

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