Tax synopsis

Latest edition:

Synopsis Tax today - September 2019

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:

We analyse the court case of BMW South Africa (Pty) Ltd v CSARS.  International groups frequently apply tax equalisation principles to protect employees on assignment in a foreign territory from an unwelcome reduction in their anticipated take-home pay because of differential tax treatment of the remuneration they derive between the host jurisdiction and the jurisdiction of residence. The groups typically engage the services of tax consultants to ensure that the tax liability in the host country is accurately and correctly determined. The question is whether the charges for these services give rise to a taxable fringe benefit.


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Sonja Nel

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