CONTENTS
- South Africa: An Overview
- The Lacklustre South African Economy
- The South African Economy And Taxes
- Capital Allocation: Locally Or Abroad?
- Dubai: An Overview
- Livability
- The Economy
- Small Businesses In Dubai
- Doing Business In Dubai
- Some Quick-Fire Facts On Why You Should Be Doing Business In Dubai
- Ease Of Doing Business
- Business Setup Process
- Tax Benefits
- Strategic Location
- Start-Ups And SME Support
- Infrastructure
- Standard Of Living
- Legal And Regulatory Framework
- Establishing A Business In Dubai
- What Is A Free Zone?
- Which Free Zone Do I Choose For Setting Up My Company?
- What Are The Benefits Of Setting Up A Company In A Free Zone Versus In The Mainland?
- What Is The Mainland?
- What Is An Offshore Company?
- What Documents Do I Need To Set Up A Company In Dubai?
- When Setting Up My Company, Do I Have To Rent Office Space In Dubai?
- Can I Open A Bank Account In Dubai?
- Your Company
- You
- Buying Property In Dubai
- Visas
- Can I Get A Visa And Residency In Dubai For Me And/Or My Family?
- What Is A Freelance Visa?
- Can I Retire In Dubai?
- What Are Some Of The Benefits Of Having A Dubai Residency Permit?
- Compliance
- What Statutory Requirements Does My Company Have To Adhere To?
- Value Added Tax (VAT)
- Withholding Taxes (WHT)
- Corporate Tax
- The Applicable Tax Rates
- Exempt Entities
- The Requirement For Free Zones To Pay Corporate Taxes
- Residents And Non-Residents
- Economic Substance Regulations (ESR)
- Common Reporting Standards (CRS)
- Ultimate Beneficial Ownership (UBO)
- Anti-Money Laundering (AML)
- The Tax Implication For South African Residents
- Tax Residency
- Income Tax
- Anti-Avoidance
- Estate Duties
- Ceasing To Be A South African Tax Resident
- Other Relevant Sections Of The Income Tax Act
- Addendum: South African Tax Implications – A Short Overview
- SECTION 7 – WHEN INCOME IS DEEMED TO HAVE ACCRUED OR TO HAVE BEEN RECEIVED
- SECTION 7C – LOAN, ADVANCE, OR CREDIT GRANTED TO A TRUST BY A CONNECTED PERSON
- SECTION 9H – CHANGE OF RESIDENCE, CEASING TO BE A CONTROLLED FOREIGN COMPANY (CFC) OR BECOMING HEADQUARTER COMPANY
- SECTION 9D – CONTROLLED FOREIGN COMPANIES (CFC)
- SECTION 10B(2) AND (3) – EXEMPTION OF FOREIGN DIVIDENDS AND DIVIDENDS PAID OR DECLARED BY HEADQUARTER COMPANIES
- SECTION 25B AND (2A) – INCOME OF TRUST AND BENEFICIARIES OF TRUST
- SECTION 31 – TAX PAYABLE IN RESPECT OF INTERNATIONAL TRANSACTIONS TO BE BASED ON ARM’S LENGTH PRINCIPLE
- SECTION 64B OF THE EIGHTH SCHEDULE – DISPOSAL OF EQUITY SHARES IN FOREIGN COMPANIES
- SECTION 80(3) OF THE EIGHTH SCHEDULE – CAPITAL GAINS ATTRIBUTED TO BENEFICIARY
- SECTION 80A TO 80L – GENERAL ANTI-AVOIDANCE RULES (GAAR)
- PLACE OF EFFECTIVE MANAGEMENT (POEM)
- CENTRAL MANAGEMENT AND CONTROL (CMC)