Tax, VAT, customs and trade alerts

We provide a wealth of publications by PwC South Africa providing informed commentary on current developments in the tax arena, both locally and internationally.
Through analysis and comment on new law and judicial decisions of interest, they assist business executives to identify developments and trends in tax law and revenue practice that might impact their business.

In this alert:

Section 22B of the Income Tax Act, 1962 (“the Act”) and paragraph 43A of the Eighth Schedule to the Act contain what is commonly referred to as the “anti-dividend stripping” rules. During the 2017 legislative cycle, certain amendments were made that were aimed at strengthening the rules.

Please find a link below to the Tax Alert that deals with this matter.


Playback of this video is not currently available

Previous editions: Tax, VAT, customs and trade alerts

Filter by:

Contact us

Sonja Nel
Associate Director, PwC South Africa
Tel: +27 (0)11 797 4207

Follow us