At your service

Complex  tax  |  Clear  advice  |  Commercially  informed  solutions.

Enigma Associates provides specialist corporate tax advisory services at the intersection of taxation, financial reporting and business transactions.
Our approach goes beyond tax compliance. We help businesses understand the tax consequences of complex accounting matters, transactions and corporate decisions, while supporting accurate reporting, effective tax planning and defensible tax positions.

Corporate Tax & Deferred Tax

• Corporate income tax computations and tax reconciliations

• Current and deferred tax calculations

• IAS 12 accounting and disclosure matters

• Tax treatment of IFRS adjustments and accounting transactions

• Review of tax provisions and supporting schedules

Insurance & IFRS 17 tax

• Tax implications of insurance operations and transactions

• IFRS 17-to-tax reconciliations

• Current and deferred tax implications of IFRS 17 measurement

• Tax analysis of insurance contract balances and related adjustments

• Support for financial reporting, audit and tax compliance processes

Transactions & corporate restructuring

• Tax implications of corporate restructures and reorganisations

• Transaction tax advisory

• Tax due diligence

• Acquisition and disposal tax considerations

• Tax implications of financing and investment structures

• Pre-transaction tax analysis and structuring support

Tax Disputes & technical advisory

• SARS assessments, disputes and objections

• Technical tax research and analysis

• Tax opinions and technical memoranda

• Support in responding to complex SARS queries and information requests

• Analysis and documentation of technically significant tax positions

International & cross-Border tax

• Cross-border corporate tax considerations

• International transactions and investment structures

• Withholding tax and double-tax agreement considerations

• Permanent establishment and related international tax matters

• Transfer pricing analysis and documentation

Where tax and financial reporting meet
Complex tax matters rarely exist in isolation. Our accounting and financial reporting expertise enables us to consider both the underlying transaction and its tax consequences, particularly where IFRS measurement, recognition and disclosure requirements interact with tax legislation.