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Results: 1-10 of 753

Information-gathering and tax audits by a revenue authority could there be an ulterior purpose?

  • DLA Cliffe Dekker Hofmeyr
  • -
  • Canada
  • -
  • May 10 2013

The 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

Consideration received for the surrender of a right to acquire shares under section 8c

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • May 17 2013

The South African Revenue Service (SARS) issued Binding Private Ruling 147 (ruling) on 14 May 2013. It deals with the tax treatment of compensation

Preference shares constituting equity shares

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • May 10 2013

A very interesting binding private ruling was released by the South African Revenue Service (SARS) on 2 May 2013. Binding Private Ruling 143 (BPR

Allowances under section 11(e) assets forming part of a sale and leaseback arrangement

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • May 17 2013

The South African Revenue Service (SARS) issued Binding Private Ruling 145 (ruling) on 8 May 2013. The ruling deals with the tax treatment of assets

The in duplum rule

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • May 21 2010

The 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

The Basic Conditions of Employment Amendment Bill set to become law

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • May 9 2013

The Department of Labour announced on 8 May 2013 that amendments to the Basic Conditions of Employment Act (BCEA) had been accepted by Parliament

The Employment Equity Amendment Bill and the new Employment Services Bill

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • May 6 2013

The Employment Equity Amendment Bill, 2012 (EEAB) proposes several changes to the current Employment Equity Act, No 55 of 1998 (EEA). One of the ways

Biofuel incentive scheme expected to be finalised by end of 2013

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • May 13 2013

It'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

Protection from harassment comes into effect on 27 April victims of electronic harassment now more protected

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • April 24 2013

The Protection from Harassment Act, 2011 (assented to on December 2011) (the Act) becomes effective on 27 April 2013. Kathleen Rice, Director in the

Document retention period conflicts between company and tax law

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • May 13 2011

The Companies Act 71 of 2008, which came into operation on 1 May 2011, includes new rules and regulations pertaining to the retention and location of company records