ANALYSIS: NEW DEBT REDUCTION REGIME

A new debt reduction regime in the Income Tax Act is aimed at supporting debtors in financial distress and contributing to local economic recovery, but will this debt relief result in deferred tax liabilities on financial statements? By Nico Fourie CA(SA) and Herman Viviers CA(SA) The new and more uniform income tax treatment of a…

September 2015

‘Success is walking from failure to failure with no loss of enthusiasm.’ This quote from Winston Churchill aptly resonates with the words of Professor Jonathan Jansen (Rector and Vice-Chancellor of the University of the Free State) at an event I attended recently. He spoke about why people fail in certain circumstances, but when put in…

SPECIAL FEATURE: Public Sector Report

In this special report we take a look at challenges and opportunities in the public sector and exploring developments in public finance management in the rest of Africa Africa’s cities poised for exponential growth Funding growth in municipalities A dream deferred Emerging economies and stability in Africa Simpler and improved reporting   AFRICA’S CITIES POISED…