Hogan Lovells Publications | Tax Alert | February 2017

Connected persons

The South African Revenue Service has issued a revised interpretation note relating to "connected persons" for comment by 31 March 2017.

Although the definition of "connected persons" under the Income Tax Act and the Value Added Tax Act, share some common features, the Interpretation Note focuses only on the income tax definition and should not be relied on for purposes of interpreting the value-added tax definition.

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