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A monthly journal, published by PwC South Africa, that gives informed commentary on current developments in the tax arena, both locally and internationally.
Through analysis of and comment on new laws and judicial decisions of interest, Synopsis helps executives to identify developments and trends in tax law and revenue practice that may affect their business.
In this edition:
Synopsis Tax today - May 2026
Please find the May 2026 edition of Synopsis, featuring three articles and latest developments in the tax landscape.
This edition considers the Constitutional Court’s judgment in Absa Bank Limited and Another v Commissioner for the South African Revenue Service, examining the unprecedented expansion of the General Anti-Avoidance Rule. We also explore tax governance and transparency in the King V era, highlighting how a company’s tax strategy is an indicator of corporate integrity and an increasingly important driver of stakeholder trust.
Lastly, we revisit the Telkom decision and consider how the Supreme Court of Appeal bypassed the services enquiry under section 23H(1)(b)(i).
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