Taxation in South Africa is levied according to specific “residence principles”. These principles apply to incorporated, unincorporated and natural taxpayers. The South African Income Tax Act (the Act) contains certain “source” deeming principles in relation to passive income such as interest, royalties, dividends and certain...
South Africa
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Articles & Analysis | Duties and related matters: An explanation of taxation liabilities from The Report: South Africa 2013
Articles & Analysis | A national priority: Efforts to improve quality and expand enrolment continue, although they will likely require reforms from The Report: South Africa 2013
The government has made it clear that education is a priority in South Africa, with more public resources going to the education system than any other sector. In the 2013 budget, it allocates some R232.5bn ($28bn), or 21.9% of the total R1.06trn ($121bn). Of education expenditure, R1bn ($121m) will go to teacher recruitment and...
Interviews & Viewpoints | OBG talks to Richard Friedland, CEO, Netcare from The Report: South Africa 2013
To what degree is the government considering the private sector as a prospective contributor towards its National Health Insurance (NHI) system?
Articles & Analysis | Delivering results: Strong foundations and innovation will help the sector ride out what is expected to be a difficult period from The Report: South Africa 2013
Having weathered the international economic storm well, the South African advertising industry had a tough year in 2012 and may have a slower period ahead. The sector is contending with economic headwinds and subsequent caution among advertisers. Nonetheless, major clients are still willing to spend, and innovative agencies...
Interviews & Viewpoints | OBG talks to Andile Ngcaba, Chairman, Dimension Data from The Report: South Africa 2013
How good is Africa at advancing and adopting information and communications technology (ICT)?
Articles & Analysis | Export earner: The local wine sector continues to garner international distinction from The Report: South Africa 2013
The wine industry in South Africa is not only gaining exposure and credibility internationally, but also becoming an indispensable element of the country’s export earnings. The viniculture industry, centred on the Western Cape, has been increasingly piquing the interest of investors as South African wine products gain new...