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Annalie Pinch

Annalie Pinch

principal associate

South Africa

tel: +27 82 923 9754
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Local Time: Tue. 11:48


Annalie Pinch is a principal associate in ENSafrica’s tax department. She specialises in corporate and international income tax, including domestic and international restructuring and inbound and outbound investments.

She has acted for clients in various industries on issues such as South African income tax, capital gains tax implications of cross-border investments, domestic and international mergers and acquisitions and share incentive schemes.

Annalie’s experience includes performing due diligence reviews and tax accrual reviews as part of the external audit of a diverse range of corporations. Annalie also has experience with exchange control regulations.


  • BCom (Law) (University of Pretoria)
  • LLB (cum laude) (University of Pretoria)
  • BCom (Hons) Financial Management Sciences (Taxation) (University of Pretoria)
  • MCom in Taxation (University of Pretoria)


Dividends tax: The importance of determining when a dividend is “due and payable”
ENSafrica, October 2017

Section 64E(1) of the South African Income Tax Act, 1962 (the “Act”) provides that dividends tax must be levied at a rate of 20% of the amount of any dividend paid by any company, other than a headquarter company. In terms of section 64EA(a) of the Act, the beneficial owner of a cash dividend is liable for dividends tax in respect of that dividend. However, in terms of section 64F(1), a cash dividend is exempt from dividends tax in various instances...

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