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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 - August 2026
Please find our August 2026 edition of Synopsis, featuring three focused articles and updates on the latest developments.
This edition continues our analysis of the Tax Court's decision in Company AF v CSARS, considering the 'sole or main purpose' test under the GAAR and the distinction between the purpose of a commercial transaction and the structure selected to implement it.
We also explore how a smarter Employee Value Proposition ('EVP') can help employers address retention, recruitment, productivity and employee well-being challenges by making reward spend work smarter through thoughtful benefit design and tax-efficient structuring.
Lastly, we unpack SARS' updated Interpretation Note 31 (Issue 5), highlighting the documentary proof requirements for VAT zero-rated supplies.
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