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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in depth
- November 2007
In 2006, the International Financial Reporting Interpretations Committee (IFRIC) was asked to consider the accounting treatment of settlement discounts in terms of the existing International Financial Reporting Standards (IFRSs).
Nov 2007 Articles
in brief
in depth
- BUSINESS INTELLIGENCE AND AUDIT REPORTS
- SETTLEMENT DISCOUNTS LINKING IFRS WITH TAXATION
- THE GREAT SOUTH AFRICAN BANK CHARGE DEBATE
in style
- DEAR SARS
Legal Privilege in Tax Arena - DEATH AND TAXES
Truth conquers all - GOOD NEWS
Global Connectedness - WIK EN WEEG
Volatiliteit, krediet, inflasie, groei
in practice
- CPD Verifiable Articles
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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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