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RSM South Africa

Ferris wheel

22 September 2017

Cloud computing - a real solution for many

Cloud computing has certainly benefited many businesses by reducing costs of administration and also by allowing them to concentrate on their core business activities rather than IT and infrastructure issues. In today’s competitive environment, the...

Calculator

18 September 2017

National Treasury cancels plan to scrap 183-day exemption

South African Tax Law currently stipulates that if a South African resident works outside the Republic for more than 183 full days (in aggregate) in any 12 month period and for a continuous period exceeding 60 full days during that 12 month period,...

Man walking

8 September 2017

National Treasury plans to scrap 183-day exemption

South African Tax Law currently stipulates that if a South African resident works outside the Republic for more than 183 full days (in aggregate) in any 12 month period and for a continuous period exceeding 60 full days during that 12 month period,...

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1 September 2017

"Most favoured nation" clause and dividends withholding tax

The advent of dividends withholding tax (DWT) on 1 April 2012 shifted the liability for tax on dividends from the company to the shareholder.

Ship

25 August 2017

Transfer Pricing Documentation requirements and country-by-country reporting - The goalposts keep moving

In October 2016 South African Revenue Services (SARS) issued regulations obligating taxpayers who met certain criteria to maintain and retain specific documentation, as detailed in the regulations, with regards to cross border connected party...

Country road

23 August 2017

To will a testamentary trust or not

As part of one’s Estate planning, it should be considered if a Testamentary Trust, also known as a Will Trust, should be written into the Will.

17 August 2017

Effective board meetings - the role of board packs

Board meetings are a requirement of the Companies Act 71 of 2008 (the “Act”), as envisaged in section 73 of the Act. Section 73(1)(a) and (b) of the Act reads as follows: 73(1) A director authorised by the board of the company-

Train

14 August 2017

Estimates and uncertainties in financial statements

Users of financial statements are often surprised at the extent of estimation involved in the preparation of financial statements. One would think that accounting is more of an art than a science and that the world of reporting consisted of...

IFRS News in Brief

11 August 2017

IFRS News in Brief - Issue 73

INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB) LATEST DECISIONS SUMMARY The following is a summarised update on the main tentative decisions taken by the IASB at its meeting on 18-19 July 2017.

Buildings

10 August 2017

Cutting the fat on annual financial statements

If you have been working with financial statements for longer than a year or two you would have noticed how these have become thicker with every passing year. Some of us can remember a simpler time when a full set of annual financial statements...

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