South Africa

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A planned easing of visa restrictions has been welcomed by South Africa’s tourism industry, which is looking to boost lower arrival numbers and offset slowing domestic holiday travel. 


Taxes levied by the national government of South Africa under the Income Tax Act 58 of 1962 (the Act) include the following:


As the global economic environment challenges businesses and gives rise to acute unemployment, there is a growing need for governments to find more innovative ways of attracting investors. In South Africa there are several tax incentives and allowances geared to attracting investment and promoting employment creation.

Chapter | Tax from The Report: South Africa 2016

In conjunction with SizweNtsalubaGobodo, OBG explores the taxation system, examining South Africa’s investor-friendly environment. OBG talks to Victor Sekese, CEO, SizweNtsalubaGobodo, on new tax rules.

The sluggish growth of the South African domestic market due to socioeconomic, labour and energy supply challenges, exchange rate pressures and regulatory uncertainty in the resources sector is likely to continue having a cooling effect on inbound foreign direct investment in the near term.

The South African legal system is a mixed or hybrid, and uncodified system based on a legacy of RomanDutch common law, as influenced by English law. Statute and judicial precedent constantly develop upon, alter, and update this common law base. Alongside the civil law there exists a rich tapestry of customary law based on the cultures, beliefs and traditions of the South...

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