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Robyn Berger

Executive – Tax | Johannesburg

Robyn-Berger

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Contact

T: +27 11 669 9301

Overview

Robyn Berger is a Tax Executive in our Corporate Department and is a member of our Johannesburg office Tax Practice.

Robyn specialises in cross-border tax and exchange control implications of both outbound and inbound investments, with a keen focus on African investments.

Her client base is expansive, thereby affording her broad industry knowledge ranging from private equity, fintech, consumer markets, energy and natural resources, engineering, financial services, hospitality, insurance and retail sectors.

Experience

Having previously led the International Tax team at one of the Big Four auditing firms, Robyn has a broad set of technical skills in the corporate tax, international tax and exchange control space, including the following:

  • assisting multinationals investing into South Africa, whether through a new operational set-up or through the acquisition of a target entity;
  • assisting South African multinationals with the tax and exchange control implications arising from outbound investments. This includes advice pertaining to the appropriate ownership structure, tax residency of foreign entities; the implications of South African controlled foreign companies (CFC) legislation; double tax agreements; the claiming of foreign tax credits; the foreign tax jurisdictions tax regime; thin capitalisation; and transfer pricing constraints;
  • Advising on the establishment of private equity funds and the acquisition of target portfolio companies. Robyn’s experience ranges from fund set up to due diligence work, exchange control advice and applications and structuring of the acquisition;
  • leading general due diligence projects and internal restructure projects, with a significant focus on due diligence projects across several African countries;
  • advising clients both in South Africa and further afield (across Europe, Asia, Australasia and Africa) on the tax and exchange control implications of mergers and acquisitions;
  • assisting clients with SARS interactions – responding to queries for information as well addressing SARS’ findings of audits (these matters have extended to CFC queries, place of effective management queries (ie tax residence disputes) and the claiming of foreign tax credits);
  • leading tax dispute resolution matters in various African jurisdictions including Swaziland, Tanzania and Zambia;
  • advising on several transfer pricing projects;
  • Robyn is a member of the SAICA exchange control committee that meets with the South African Reserve Bank on a quarterly basis to discuss relevant exchange control developments.
  • Robyn is a member of the SAIT international tax committee.

AREA OF EXPERTISE

Qualifications

  • BCom in Financial Accounting from the University of South Africa.
  • Higher Diplomas in Taxation and in International Taxation, from the Rand Afrikaans University (now University of Johannesburg).

INSIGHTS

South Africa: Tax residence by mutual agreement or disagreement Africa: Tax and currency controls in infrastructure-build projects South Africa: An overview of SARS’ Interpretation Note 127 South Africa: Multilateral instrument – instrument of ratification deposited Chambers and Partners: The Corporate Tax 2022 Guide: South African Chapter Cryptocurrencies and exchange control: where to from here? South Africa: Most favoured nation dividends tax treatment – the end is near(er) South Africa: Exchange Control – emigration South Africa: 2021 – some thoughts on the fine balance between increasing tax revenue and stimulating growth South African National Budget Speech, 2021 – Key business tax issues South Africa: Exchange control: loop structure relaxations Endorse shares as ‘non-resident’ to avoid transaction cash flow delays Important tax developments of the post-BEPS world (Over)taxing loop structures in South Africa COVID-19: Beneficial ownership declarations and written undertakings The African Continental Free Trade Area – from agreement to implementation Africa: Important tax developments of the post-BEPS world Proposed digital services tax in Kenya Exchange control update Update on the application of the most favoured nation clause in the South Africa and Netherlands tax treaty Tax Court upholds most favoured nation clause in South Africa and Netherlands tax treaty The impact of changes to the permanent establishment principle Global businesses in Mauritius urged to heed tax changes

Overview

Robyn Berger is a Tax Executive in our Corporate Department and is a member of our Johannesburg office Tax Practice.

Robyn specialises in cross-border tax and exchange control implications of both outbound and inbound investments, with a keen focus on African investments.

Her client base is expansive, thereby affording her broad industry knowledge ranging from private equity, fintech, consumer markets, energy and natural resources, engineering, financial services, hospitality, insurance and retail sectors.

Experience

Having previously led the International Tax team at one of the Big Four auditing firms, Robyn has a broad set of technical skills in the corporate tax, international tax and exchange control space, including the following:

  • assisting multinationals investing into South Africa, whether through a new operational set-up or through the acquisition of a target entity;
  • assisting South African multinationals with the tax and exchange control implications arising from outbound investments. This includes advice pertaining to the appropriate ownership structure, tax residency of foreign entities; the implications of South African controlled foreign companies (CFC) legislation; double tax agreements; the claiming of foreign tax credits; the foreign tax jurisdictions tax regime; thin capitalisation; and transfer pricing constraints;
  • Advising on the establishment of private equity funds and the acquisition of target portfolio companies. Robyn’s experience ranges from fund set up to due diligence work, exchange control advice and applications and structuring of the acquisition;
  • leading general due diligence projects and internal restructure projects, with a significant focus on due diligence projects across several African countries;
  • advising clients both in South Africa and further afield (across Europe, Asia, Australasia and Africa) on the tax and exchange control implications of mergers and acquisitions;
  • assisting clients with SARS interactions – responding to queries for information as well addressing SARS’ findings of audits (these matters have extended to CFC queries, place of effective management queries (ie tax residence disputes) and the claiming of foreign tax credits);
  • leading tax dispute resolution matters in various African jurisdictions including Swaziland, Tanzania and Zambia;
  • advising on several transfer pricing projects;
  • Robyn is a member of the SAICA exchange control committee that meets with the South African Reserve Bank on a quarterly basis to discuss relevant exchange control developments.
  • Robyn is a member of the SAIT international tax committee.

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