Johannesburg, 5 March 2021 – In 2015, SAICA conducted a broad SMME survey of what the main challenges are for Small, Medium and Micro Enterprises (SMMEs). SMMEs noted late payment by government and large business.

Johannesburg, 26 February 2021 – Much confusion and debate seems to exist in the market regarding the changes to the access to retirement benefits (pension preservation funds, provident preservation funds and retirement annuity funds) on emigration.

Johannesburg, 26 February 2021 – Base Erosion and Profit Shifting (BEPS), which is often mentioned in the context of transfer pricing, concerns the shifting of profits from one entity within a multinational group to another by means of strategic tax planning, from a higher tax jurisdiction to a lower one.