n Business Tax and Company Law Quarterly - Editorial

Volume 3, Issue 4
  • ISSN : 2219-1585


The last quarter of the year has again seen a proliferation of tax statutes being proposed and becoming effective. The Tax Administration Act 28 of 2011 became effective on 1 October 2012. The Taxation Laws Amendment Bill B34 of 2012 ('2012 TLAB') was tabled late October 2012 and is expected to come into force during December 2012. We look forward to the introduction of the interest- and royalty-withholding tax in July 2013. It's an ever-changing tax world we are living in, and it is not restricted to South Africa. Tax rules in the United Kingdom addressing general anti-avoidance are also being considered. This profound evolution in the UK forms the basis of a comparative article in this issue between the proposed anti-avoidance rules in the UK and the general anti-avoidance rules contained in sections 80A to 80L of the Income Tax Act 58 of 1962.

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