- Publications & Insights
Aneria Bouwer is a senior consultant in our Cape Town office Tax Practice.
Aneria advises on all aspects of domestic and international tax, including inbound and outbound expatriates, cross-border expansion into or from South Africa, advising South African and international clients on trading with and investment in other African countries, the application of double tax agreements, cross-border and local financing, corporate restructuring, the structuring of private equity funds and employee incentive schemes. Advising on exchange controls forms an important aspect of advising on cross-border transactions.
She has substantial experience in employees’ tax, both in respect of local and cross-border employees’ tax issues. When advising non-resident clients on the appointment of employees in South Africa, she can thus advise on both expatriate tax issues as well as the risk of creating a taxable presence in South Africa.
She has advised both local and foreign investors on the potential application of general and specific tax incentives schemes, including advising regarding venture capital companies and the recently introduced ‘special economic zones’ dispensation.
Aneria further specialises in oil and gas tax work, advising oil and gas companies (mostly upstream) on all tax related matters, ranging from their investment into South Africa, withholding taxes, farm-in and farm-out agreements, fiscal stability agreements, tax considerations in respect of employees (both local employees and expatriates) from the perspective of both the employer and the employee, Value Added Tax (VAT) considerations, etc. She has also advised midstream companies on various tax issues impacting them including e.g. the tax considerations in respect storage facilities, special depreciation allowances, etc.
Tax dispute resolution now forms a substantial part of her practice. She assists clients with all aspects of tax dispute resolution, including:
- voluntary disclosure programme applications;
- SARS information requests and audits;
- formulating, filing and submitting objections and appeals;
- applications for the suspension of the obligation to pay tax;
- the compromise of tax debts;
- settlement negotiations with SARS, alternative dispute resolution and tax litigation.
She has a B.Com from Stellenbosch University, an LLB (cum laude) from the University of South Africa and a Higher Diploma in Tax Law from the University of Cape Town.
- In recent years, she has assisted industry associations with submissions to National Treasury regarding proposed changes to oil and gas tax legislation, and has been involved in various discussions with National Treasury regarding proposed changes and also regarding fiscal stability agreements.
- She regularly advises in the non-profit sector, including advice regarding public benefit organisation status, approval in terms of section 18A of the Income Tax Act, and VAT considerations for non-profit organisations.
Publications & Insights
- South Africa: Remote working and the ‘digital nomad visa’ – A step in the right direction
- South Africa: Why do we not encourage remote working?
- South Africa: Home or host? Employment and tax issues when considering cross-border secondments
- South Africa: Section 11G – potential impacts on private equity and venture capital transactions
- South Africa: Beneficial owner register and accountable institutions
- South Africa: Trust tax compliance obligations
- Chambers and Partners: Acquisition Finance 2023 Guide – South African chapter
- South Africa: Submission of third-party returns by 18A public benefit organisations
- South Africa: No good grant goes unpunished
- South Africa: New reporting requirements regarding beneficial ownership in relation to trusts
- South Africa: New requirements for section 18A certificates
- South Africa: New Tax Dispute Resolution Rules
- South Africa: Is the proposed two-pot retirement system ‘stirring the pot’ in the retirement fund industry?
- South Africa: The SARS auto-assessment process
- Remote working tax conundrums for employers and employees in South Africa
- South Africa: Most favoured nation dividends tax treatment – the end is near(er)
- South Africa: Upstream Petroleum Resources Development Bill – potential impacts on upstream oil and gas companies
- South Africa: Exchange Control – emigration
- South African National Budget Speech, 2021 – Key business tax issues
- South Africa: SARS and the NPA set to clamp down on tax offences
- South Africa: SARS’ expanded powers of assessment – taxpayers beware
- South Africa: VAT and airtime vouchers – no relief for MTN
- South Africa: Exchange control: loop structure relaxations
- Impact Investing in Kenya, Mauritius and South Africa
- South African provident funds annuitisation: Feel it – it is here (and no, it is not the world cup)!
- COVID-19: Does the opening of South Africa’s borders offer tax relief for individuals?
- South Africa: Latest tax developments regarding employer-provided scholarships and bursaries
- (Over)taxing loop structures in South Africa
- Taxpayers beware: SARS auto-assessments
- South Africa – Supplementary Budget contains no specific tax reforms
- COVID-19: Additional tax relief, South Africa – updated
- COVID-19: Additional tax relief, South Africa
- COVID-19: Tax treatment of TERS benefits, South Africa
- COVID-19: Disaster management tax relief
- COVID-19: Employees’ tax considerations during lockdown
- COVID 19: Tax relief in South Africa
- Employer-provided bursaries and scholarships to relatives: still tax exempt?
- Providing tax certainty in an uncertain oil and gas world
- Tax incentives and the Budget Speech
- Update on grandfathering problems for venture capital companies
- Exchange control update
- Grandfathering problems for venture capital companies
- The last days of tax-free foreign earnings
- Foreign Earnings Tax Exemption
- Tax treatment of services provided to employees
- How taxpayers will cough up for the new National Health Insurance Fund
- Anti-dividend stripping provisions
- VAT on electronic services – amended regulations and guidance from SARS
- Venture capital companies under attack – again
- Proposed Amendments to Venture Capital Company regime
- Budget 2018: Important proposed changes for businesses
- South African National Budget Speech 2018
- Payments on termination of employment – a taxing affair!
- The new double tax agreement between South Africa and Mauritius – What is the effect on business?
- Taxpayers Beware – Tax Administration Act Deadlines
- New Rules Regarding Returns Of Capital By Companies
- Draft Taxation Laws Amendment Bill 2012
- A solar-powered light at the end of the tunnel?