Determination of Jurisdiction to Tax
Facilitation of Tax-Emigration and obtaining Non-Resident Tax Status
- Source and Residence Tax Rules
- Taxation of Individuals, Treaty Provisions affecting individuals. All aspects of Tax Emigration.
- Taxation of Companies, Resident and Non-Resident, Corporate Restructuring Rules, Dividends under Tax Treaties.
- Trusts, RSA tax consequences, beneficiaries and their rights, International issues surrounding Trusts.
- Taxation of Partnerships.
Analysis of Double Tax Agreements
- Analysis and interpretation of Double Tax Agreements in respect of their impact on Individuals, Trusts, Corporate Entities and Partnerships.
- Advice on the implications of setting up corporate entities in multiple jurisdictions.
An analysis of business profits attribution to permanent establishments in a jurisdiction
- Examination of a Foreign Jurisdiction’s right to tax the profits of a non-resident corporate entity in terms of that foreign jurisdictions legal system and the applicable Double Tax Treaty if such a Treaty exists.
Advice on Cross-Border Financing
- The use and implications of various instruments involved in Cross-Border Financing e.g. Debt vs Equity, Hybrid Instruments, Derivatives and Cross-Border Leasing.
- The implications of proposed regulations by the OECD to curb BEPS (Base Erosion and Profit Shifting).
An Analysis of Withholding Taxes
- Analysis of Withholding taxes applied by a tax jurisdiction.
- Specifically insomuch as the withholding taxes levied relate to interest and dividends.
The Use of Tax Havens
- Analysis of the use of Tax Havens in respect of the corporate entity.
- The do’s and don’ts of setting up an entity in a Tax Haven.
Other
- Tax avoidance, advice on how to reduce the risk of the Tax Authorities deeming tax avoidance to have taken place.
- Use of Controlled Foreign Corporations to deem income accruing to an Off-Shore entity to have accrued to a South African Resident, ( what you need to do to ensure that this does not happen).
- Enforcement and Collection of International Tax obligations, (to what extent can SARS can collect tax due by you in another jurisdiction.
- Advice on how to approach an audit of your entity located in another jurisdiction.
Cost
- R3250 per hour (excl. VAT), a quote will be provided prior to any engagement.