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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 - June 2026
Please find the June 2026 edition of Synopsis, featuring three articles and latest developments in the tax landscape.
This edition continues our King V and tax governance series and considers how boards and tax executives can convert King V's principles into measurable outcomes and robust governance through seven specific actions.
We also explore the conflicting Standard Bank and Mangundhla judgments on the application of exchange control rules to crypto assets, and the draft Capital Flow Management Regulations, 2026, which seek to replace the Exchange Control Regulations, 1961 and expressly bring crypto assets within the exchange control framework.
Lastly, we examine the tax deductibility of home-office expenses for employees, including the current legislative framework and key considerations for taxpayers.
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