Insights

The 2022 fiscal year began in Senegal with the entry into force of Law No. 2021-42 of 20 December 2021 on the Finance Act for the year 2022.

The Parliament approved the tax measures for the financial year 2022-23, which came into effect from 1st July 2022. We have a summary of the Key amendments and the potential impact of the same.

The fiscal year 2022 started in DRC with the entry into force of Law No. 21/029 of 31 December 2021 on the finance law for 2022.

Third-Party Risk Management Survey

Limitation on utilization of assessed loss (Section 20 of the Income Tax Act)

Extension of the Learnership Tax Incentive (12H)

Taxation of sale and leaseback arrangements

Putting an end to the abuse of the Employment Tax Incentive (“ETI”)

SARS issues Draft Interpretation Note on Intra-group Loans

BEPS MLI submitted to Parliament for ratification

Tax Focus - March/ April Issue I 2022

The latest round of Grant Thornton’s global research tracking the position of women in senior management across the world and the progress toward gender parity in leadership.

South Africa's business insights and outlook

South African business pulse

Zero tolerance to fraud and corruption