Aneria Bouwer

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Articles

ANERIA BOUWER AND CHLOË LOUBSER: SA’s digital nomad visa: take three

Oct 24, 2024 | businesslive.co.za | Aneria Bouwer |Chloë Loubser

Like takes in cinematography, we have seen many iterations of the amendments to the immigration regulations this year. One of the concepts that has required a few takes is the remote working, or what is commonly referred to as the “digital nomad” visa. New home affairs minister Leon Schreiber has further adjusted the criteria and conditions of the digital nomad visa in the third amendment of the immigration regulations, published on October 9.
Chambers Global Practice Guide: Private Equity for 2024 - South African chapter

Oct 4, 2024 | bowmanslaw.com | Amandla Makhongwana |Chloë Loubser |Esther Geldenhuys |Aneria Bouwer

Partners Jutami Augustyn, Kate Peter, Naqeeba Hassan and Timothy McDougall wrote the South African chapter in Chambers Global Practice Guide on Private Equity for 2024. The guide covers:Private Equity DevelopmentsRegulatory FrameworkDue DiligenceStructure of TransactionsTerms of Acquisition DocumentationClick here to read the guide.
South Africa: Why do we not encourage remote working?

Dec 8, 2023 | bowmanslaw.com | Aneria Bouwer

The global remote working trend provides South Africa with the opportunity to become a jurisdiction of choice for employees wishing to work in South Africa for their foreign employer. The international travel restrictions during 2020 opened a new world of possibilities for many employees who realised that improved technology permits many of them to continue working for the same employer, but from a foreign jurisdiction.
South Africa: Beneficial owner register and accountable institutions

Sep 4, 2023 | bowmanslaw.com | Aneria Bouwer

South African trusts have come under closer scrutiny in the last couple of months, both from a tax compliance perspective and also as a result of the new rules regarding the disclosure of beneficial ownership. Trusts are now obliged to submit information regarding beneficial owners to the Master of the High Court.
South Africa: Trust tax compliance obligations

Sep 4, 2023 | bowmanslaw.com | Aneria Bouwer

South African trusts have come under closer scrutiny in the last couple of months, both from a tax compliance perspective and also as a result of the new rules regarding the disclosure of beneficial ownership. From a tax compliance perspective, the South African Revenue Service (SARS) has introduced various new tax compliance measures to improve tax collection, with trusts as one of the focus areas.
South Africa: No good grant goes unpunished

Jun 9, 2023 | bowmanslaw.com | Aneria Bouwer

A recent judgment of the Supreme Court of Appeal (SCA) has highlighted the Value Added Tax (VAT) risks for grant recipients, especially in the context of ‘conduit’ payments to be distributed to third parties. Although the judgment deals with procedural issues only, it demonstrates that one cannot assume that grants will always be VAT neutral. In this case, the taxpayer (Free State Development Corporation) was tasked with the development of a special economic zone in Harrismith (Free State).
South Africa: New requirements for section 18A certificates

Mar 17, 2023 | bowmanslaw.com | Aneria Bouwer

Charitable organisations and donors to such organisations should take note of the new SARS requirements regarding tax certificates issued to donors to enable them to claim tax deductions. A public benefit organisation that has been approved in terms of section 18A of the Income Tax Act 1962 (an 18A PBO and the ITA respectively) must ensure that these certificates contain the updated information as stipulated in section 18A.
South Africa: New Tax Dispute Resolution Rules

Mar 10, 2023 | bowmanslaw.com | Julia K. Choate |Aneria Bouwer

The Minister of Finance approved and published new dispute resolution rules (new Rules) under section 103 of the Tax Administration Act 28 of 2011 (TAA) shortly before 16:00 on Friday, 10 March 2023. The new Rules came into effect on the date of publication and replace the previous set of Rules promulgated in 2014 (old Rules).