Tax judgements
In case number 12401, yet unreported judgment delivered on 15 March 2010 by the Gauteng South Tax Court, SARS' view that audit fees incurred to derive both taxable and exempt income has to be apportioned on the basis of the ratio between taxable and exempt income, was rejected. READ MORE
SAICA In the tax space
Our advocacy and leadership role as an Institute is an integral part of our service offerings to members. The purpose of this article is to highlight the tax service offerings to members. SAICA has a well established infrastructure to serve its members within the tax fraternity, which includes, but is not limited to, the following areas: READ MORE
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from the pen
- September 2010
Never before has the perception of Africa, and especially South Africa, been more positive than during the 2010 world cup. First time foreign visitors to our shores were perhaps jolted into a reality we've long lived with. Our infrastructure proved world-class, our local judicial processes worked so well even the Hilton entourage wasn't immune to the laws of the land. Crime was well contained, local business boomed, and the Gautrain made an impressive debut. I'm sure those deep dark Africa stereotypes are being shattered, away in every corner of the globe. And, perhaps, for the first time ever, doing business with and in South Africa has taken on a new global perspective.
Sep 2010 Articles
in brief
special feature
- Global challenges
What cfo's worry about - CA(SA) career mapping
- CFO responsibilities in an emerging market
- South Africa's financial sector gets thumbs up
- The challenges facing the financial director within the hospitality industry
- The dna of the cfo - examining the role and attributes for success
- The global financial crisis and top 40
- The strategic cfo the ceo's co-pilot
in style
- Accountancy in motion
BMW 760Li - Wine route
Portugal times - Appreciative inquiry
- Seizing the upside of a downturn
in practice
- CPD Verifiable Articles
- Taking user empowerment to the asset register (15min)
- Globetrotters and tax (15min)
- The practice of executive directors hedging their shares (30min)
- Risk management in Islamic finance (30min)
- Additional CPD Articles
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- Latest Comments
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read more - The argument blaming directors of insider trading based on the fact that share prices traded lower after the directors hedged their shares does not hold water. Correlation does not automatically imply causation. A likely reason for the share performance drop is the signalling effect of the act of the director hedging their shares. This action would lead investors to be sceptical about the prospects of the shares and hence those shares would trade lower.
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