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Results: 1-10 of 41

Paying SARS by cheque

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • April 5 2013

Judgment was delivered on 6 March 2013 in the North Gauteng High Court in the matter between Kirsten and Thomson CC ta Nashua East London v The

The rule of law in Canada

  • DLA Cliffe Dekker Hofmeyr
  • -
  • Canada
  • -
  • March 8 2013

Judgment was handed down by Canada's Federal Court of Appeal on 21 February 2013 in the matter of The Minister of National Revenue v RBC Life

Mineral and petroleum royalties

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • February 27 2013

The Mineral and Petroleum Resources Royalty Act of 2008, has been in operation for three years. SARS has indicated that they are concerned about the

Retirement reform

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • February 27 2013

Treasury released a further Consultation Paper together with the Budget documentation. The reform Consultation Paper is trying to bring together the

Unlisted REITs

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • February 27 2013

A Real Estate Investment Trust (REIT) is a listed company or property unit trust that invests in immovable property, receives income from rental and

Netherlands supports corporate tax planning

  • DLA Cliffe Dekker Hofmeyr
  • -
  • Netherlands
  • -
  • February 1 2013

It was recently reported ('Netherlands backs corporate tax-planning', Society of Trusts and Estate Practitioners Journal (STEP), 24 January 2013

Carbon credits (and a little VAT fraud)!

  • DLA Cliffe Dekker Hofmeyr
  • -
  • Switzerland, United Kingdom
  • -
  • January 25 2013

What may be fascinating to those of us who write for the Tax Alert may be stunningly boring for some of our readers. Fortunately we have a broad

Deductibility of fines: McLaren Racing Limited v Her Majesty's Revenue and Customs

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa, United Kingdom
  • -
  • October 26 2012

Those of you who are Formula One fans will remember vividly that in 2007 the McLaren team was fined US$100 million by the Federation Internationale de l'Automobile (FIA) because they had been engaged in a scheme (and I am not sure whether that is the correct word) whereby Mr Nigel Stepney, a top mechanic with Ferrari, had passed information on to Mr Coughlan, the chief designer at McLaren

Improving tax incentives for retirement savings

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • October 26 2012

The Fifth Paper (Paper) in Treasury's Discussion Documents concerning the restructuring of retirement provision in the country deals with tax incentives for retirement savings

When does a penalty constitute a criminal sanction

  • DLA Cliffe Dekker Hofmeyr
  • -
  • Canada
  • -
  • October 12 2012

The Canadian Tax Court delivered judgment in the interesting case of Guindon v The Queen 2012 TCC 287 on 2 October 2012

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