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ROAD TO RECOVERY

South Africa s Leading Tax JournalIssue 90 September/October 2021 Rebuilding economiesROAD TO RECOVERYR25 incl VATCONTENTSSEPTEMBER / OCTOBER 2021 * ISSUE 905 hrs 45 mins CPDin this issue4 Stalingrad defense versus taxpayers rights8 The South African tax gap Anything left to tax?14 The future of low tax jurisdiction in a post-Pillar world 18 Post-COVID rebound21 The battle for post-return information24 More (tax) reasons to #stayhome26 Taxing the digital economy28 Value-Added Tax and company groups32 Targeting corruption Will South Africa ever recover? 36 The bumpy ride of the African cross-border investment40 Offshore trusts Still a viable proposition?43 Picking up the pieces Company takeovers of vulnerable companies46 Proposed amendments to the hybrid debt rulesREGULARS 50 Case law55 Binding rulings ROAD TO RECOVERY REBUILDING ECONOMIES50 CASE LAW24 MORE (TAX) REASONS TO #STAYHOMETell us what you think.

Jun 14, 2021 · Kristel van Rensburg kvanrensburg@ensafrica.com / 011 302 3141 Job title and company Senior associate at Bowman Gilfillan Inc. Area of specialisation Tax administration and tax dispute resolution Highest academic qualification PhD candidate in Tax Law, LLB, PGDip in Tax Law Job title and company

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