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Tax Insights

Pour-over of your South African Trust Offshore: The Door Is Ajar, But Mind the Tax Bill

It is one of the oldest wishes in South African wealth planning: move the family trust’s assets offshore and into an international structure, providing greater…

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Taxation in Somaliland
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Privy Council Clarifies “Core Income Generating Activities” for Mauritius Interest Exemption
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Can I still be a resident of Mauritius even though I am temporarily living outside Mauritius?
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Doubtful Debt or Bad Debt?
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Navigating the New Fiscal Reality: A Comprehensive Analysis of Mauritius’ 2026/2027 Budget
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Good News for Mauritius: Extension of the 80 % Partial Exemption Regime to certain Fintech and Digital Services
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Suspension of Payment Under Section 164: Limits to “Pay Now, Argue Later”
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Taxation In the Falkland Islands
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SARS Advances Tax Certainty: APA Programme and Strategic Recruitment Take Centre Stage
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Constitutional Court Broadens the Reach of South Africa’s GAAR in Absa v SARS Introduction 
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Good news from Mauritius: a “Golden Visa” may be on the way
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UPL Corporation Ltd v The Revenue Tribunal & Anor (2026 SCJ 161): The “Second Option” Fallacy is Gone. Better Late Than Never.
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SARS tightens the understatement penalty regime: a narrower path for taxpayers
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South Africa’s Emerging Tax Risk Landscape
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Mauritius Revenue Tribunal Clarifies Limits of Capital Allowance Planning under Section 24
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