The Taxation Of South African Mining And Prospecting Companies: Certain And Predictable?
Benjamin Franklin once said “but in this world nothing can be said to be certain, except death and taxes.”
With regard to the taxation of mining and prospecting companies that are tax resident in South Africa and its Non-Tax resident shareholders this is arguably a half truth. What is certain is that they are subject to taxes. What is, however, uncertain and even unpredictable is (1) the type of taxes and (2) the amount of […]