DLA Cliffe Dekker Hofmeyr
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Information-gathering and tax audits by a revenue authority could there be an ulterior purpose?
Canada - May 10 2013The Canadian Federal Court of Appeal's (FCA) recent judgment in MNR v RBC Life Insurance Co, 2013 FCA 50 (decided on 21 February 2013) condemned the
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Consideration received for the surrender of a right to acquire shares under section 8c
South Africa - May 17 2013The South African Revenue Service (SARS) issued Binding Private Ruling 147 (ruling) on 14 May 2013. It deals with the tax treatment of compensation
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Preference shares constituting equity shares
South Africa - May 10 2013A very interesting binding private ruling was released by the South African Revenue Service (SARS) on 2 May 2013. Binding Private Ruling 143 (BPR
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Allowances under section 11(e) assets forming part of a sale and leaseback arrangement
South Africa - May 17 2013The South African Revenue Service (SARS) issued Binding Private Ruling 145 (ruling) on 8 May 2013. The ruling deals with the tax treatment of assets
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The in duplum rule
South Africa - May 21 2010The in duplum rule has its origins in our common law and is based on considerations of public policy and is designed to protect borrowers from exploitation by lenders
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A union's right to picket on property belonging to employer's and third parties: what changes are in store?
South Africa - May 20 2013Section 69(1) of the Labour Relations Act, No 66 of 1995 (LRA) provides that a registered trade union may authorise a picket by its members and
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Allowances under section 11(e) assets forming part of a sale and leaseback arrangement
South Africa - May 17 2013The South African Revenue Service (SARS) issued Binding Private Ruling 145 (ruling) on 8 May 2013. The ruling deals with the tax treatment of assets
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Consideration received for the surrender of a right to acquire shares under section 8c
South Africa - May 17 2013The South African Revenue Service (SARS) issued Binding Private Ruling 147 (ruling) on 14 May 2013. It deals with the tax treatment of compensation
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Biofuel incentive scheme expected to be finalised by end of 2013
South Africa - May 13 2013It's a surprisingly old concept: using vegetable oil as a fuel source instead of petroleum fuel. Rudolf Diesel first envisioned his engine to run on
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Labour law amendments: no more protection for senior executives?
South Africa - May 13 2013All employees, irrespective of their seniority, have the right not to be unfairly dismissed. This right emanates from s23 of the Constitution which