SMME Traders and Travellers webpage
Small Medium and Micro Enterprises (SMME’s) operating cross-border are invited to visit the newly established SMME Traders and Travellers webpage.
Alert 34
In this weeks alert:
CSARS v Van Zyl and Others
In the High Court case, the confirmation of a provisional preservation order granted in terms of section 163 of the TA Act was opposed by various respondents, including Mr Van Zyl. The initial order was granted on 11 August 2020 and was extended from time to time .
IN: Intra-group loans
In light of changes in legislation and the release of the OECD Transfer Pricing Guidance on Financial Transactions in 2020, SARS has issued an updated draft of its Interpretation Note on intra-group loans.