Accounting for withholding tax on dividends I was on the SAICA committee that decided that Secondary Tax on Companies (STC) was an expense. There was a furious debate at the time as to whether the tax was, in substance, merely part of the normal tax payable by a company, or whether it was a tax…
Roadmap IFRS changes for 2013 The International Accounting Standards Board (IASB) has completed a range of significant projects resulting in new accounting and disclosure requirements for entities preparing financial statements under International Financial Reporting Standards (IFRS). The effective date for these requirements is for financial years beginning on or after 1 January 2013 and now…
Leadership Lessons Instilling ethical leadership BPO the way to go? Integrated Reporting envelops the world The APC SAICA’s New ‘Part II’ Executives from innovative SA companies share how they lead upfront – and from behind. Leadership Lessons The death of ex-British prime minister Margaret Thatcher spawned an outburst of debate on the qualities of leadership,…
The words that are often used to define PwC’s Suresh Kana. He shares insights on leadership and skills development. Great leaders are often unassuming people who create environments where others can give their best to what they do best. We greatly misunderstand the origins of great leadership and underestimate what we can learn from ‘Level…
Once you’ve visited this venue, you’ll agree that it makes a wonderful home away from home. The reality, as you know, is that business travel is often stressful. In addition to all the normal pressures of work – a challenging presentation or pitch, a tense meeting, or a difficult client interaction – separation from your…
BMW’s extravagant 650i Gran Coupé – the best four-door sports coupé yet? This is the first four-door sports coupé from BMW. The combination of a coupé and four doors is somewhat of an oxymoron, given that these features are not typically encountered in the same class of vehicle, but BMW has entered the foray, and…
Mondi Group’s Andrew King Mondi is an international packaging and paper group, with production operations across 30 countries and revenues of €5.8 billion in 2012. The Group’s key operations are located in central Europe, Russia and South Africa, and as at the end of 2012, it employed 25,700 people. Mondi Group has a dual listed…
The Tax Suite offering is available to SAICA members and non-members on an annual subscription basis. Designed to be the digital channel of choice on tax information in South Africa, Tax Suite is primarily – but not solely – aimed at tax practitioners. Just about anyone that has anything to do with tax will benefit…
Global leadership survey: A stark warning for SA A Global Leadership study, providing a worldwide view of leadership potential has recently been released by SHL. The study identifies the top 25 countries based on the analysis of over a million people from SHL’s global Talent Analytics™ database. Effective leaders are those individuals with many of…
The Budget and new tax law The budget speech introduced several changes that will have a direct impact on payrolls and Human Resources (HR). Administrators will have to ensure that their payroll systems are updated as from 1 March 2013 to reflect the stipulated changes. “Not implementing these changes, in the first period of the…