Author Archive for: taxconsulting
About tax consulting
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Franchisees have long battled with the tax deductibility of an initial fee paid under a franchise agreement. Depending on the nature of such fee, various provisions in the general deduction formula may find application. For example, where the initial fee is not capital in nature, it may be deductible under section 11(a) of the Income […]
Johannesburg – Cryptocurrencies like Bitcoin are to be treated in the same way as capital realisation on assets, according to Dr Randall Carolissen, research head of the South African Revenue Service (SARS).
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