Implementation of global minimum tax in South Africa

Описание к видео Implementation of global minimum tax in South Africa

South Africa has recently released draft legislation specific to the proposed implementation of a Global Minimum Tax. This legislation is being proposed because of the Global Anti-Base Erosion Model Rules (“GloBE”) published by the OECD which are intended to ensure that multinational enterprise group pay a minimum level of tax on their income in the jurisdictions in which they operate.

This webinar provides a high-level overview of what this legislation entails from a South African context.

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