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South Africa announces implementation of the global minimum corporate tax

|Tax Alerts, Information Reporting, Legis ...|South Africa
South Africa

  • South Africa will implement the global minimum corporate tax with effect from years of assessment commencing on or after 1 January 2024.
  • Two measures, namely the Income Inclusion Rule and a Domestic Minimum Top-up Tax, will be used to implement the global minimum corporate tax.
 

South Africa's Minister of Finance indicated in the 2024 Budget Review on 21 February 2024 that South Africa will be …

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