Implementation of global minimum tax in South Africa

South Africa has recently released draft legislation specific to the proposed implementation of a Global Minimum Tax. This legislation is being proposed because of the Global Anti-Base Erosion Model Rules (“GloBE”) published by the OECD which are intended to ensure that multinational enterprise group pay a minimum level of tax on their income in the jurisdictions in which they operate.

This webinar provides a high-level overview of what this legislation entails from a South African context.

 

John Jones is Head of Corporate and International Taxation for RSM South Africa. He has chaired the National Tax Committee and is currently a member of the RSM Global Tax Leadership Group, acting as the representative for the Africa Region.