Publications

Published Works

Bill of rights is key to Davis tax proposal

The Davis tax committee released in March its closing report on the work completed over almost five years. The committee was advisory in nature and has only made recommendations to the...

Hogan Lovells Publications

Carbon tax in South Africa

The carbon tax aims to encourage companies to change their future behaviour by taking steps now to gradually change their fuel inputs, production techniques and processes by encouraging...

Published Works

The VAT treatment of cryptocurrencies

Hogan Lovells Publications

Draft tax legislation proposals

New draft tax legislation was released by National Treasury on 16 July 2018 for comment. A number of amendments have been proposed and it is expected that comments will be made in respect...

Published Works

The outcomes of the Davis tax committee

In March the Davis tax committee released its closing report on the work completed over almost five years and at a cost of approximately ZAR12.4 million.

Hogan Lovells Publications

Some practical considerations regarding carbon tax

Reasons for the implementation of a carbon tax in South Africa

Carbon tax seeks to give effect to the polluter pays principle by ensuring that the real cost of greenhouse gas (GHG)...

Hogan Lovells Publications

Tax debts

It should be noted that the South African Revenue Service (SARS) has appointed a number of additional debt collectors in order to collect outstanding tax debts. It prudent that taxpayers...

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