South Africa’s corporate income tax rate and restructuring rules Background The DTC formed a CIT sub-committee on 31 October 2016 to prepare the CIT Report setting out the DTC’s position. To ensure that the recommendations made in the CIT Report are practical, the DTC has taken South Africa’s current economic position, as well as its...Read More

NETHERLANDS: No beneficial ownership register until next year at the earliest   The Dutch government has postponed until 2019 the introduction of a register of company beneficial ownership. The register should have been operating since last June, under the timetable set by the EU Fourth Anti-Money Laundering Directive, but the EU’s recent adoption of the...Read More