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Results: 1-10 of 377

Perils of the Silver Book: contractors beware

  • ENS - Edward Nathan Sonnenbergs
  • -
  • South Africa
  • -
  • May 15 2013

The Silver Book was FIDIC’s response to market demands for greater risk security and cost and time certainty in construction projects It seeks to

The Real Estate Law Review, second edition - South Africa

  • ENS - Edward Nathan Sonnenbergs
  • -
  • South Africa
  • -
  • May 8 2013

Title to real property in South Africa vests in the landowner and not the state. There is a comprehensive legal framework for the ownership and

Tax on foreign employment income likely to change

  • ENS - Edward Nathan Sonnenbergs
  • -
  • South Africa
  • -
  • May 1 2013

Changes are being proposed to the foreign earnings exemption which may potentially affect South African tax liability in relation to foreign-earned

Confidentiality provisions under the Tax Administration Act

  • ENS - Edward Nathan Sonnenbergs
  • -
  • South Africa
  • -
  • April 25 2013

This article considers the scope of the new confidentiality provisions contained in the Tax Administration Act 28 of 2011 ("Admin Act") and how such

Income tax notice raises new administrative risk for non-resident companies

  • ENS - Edward Nathan Sonnenbergs
  • -
  • South Africa
  • -
  • April 25 2013

Section 66 of the Income Tax Act No. 58 of 1962 ("the Act") requires the Commissioner to give public notice annually of the prescribed time period

Creating value through Business Model Optimisation

  • ENS - Edward Nathan Sonnenbergs
  • -
  • South Africa
  • -
  • April 25 2013

Business Model Optimisation ('BMO') is a process whereby value is created through business transformation. It is essentially a methodology which

The potential implications if a taxpayer is seen to have dissipated its assets

  • ENS - Edward Nathan Sonnenbergs
  • -
  • South Africa
  • -
  • April 25 2013

The Tax Administration Act No. 28 of 2011 ("Tax Administration Act") deals with tax administration only and serves as a consolidated piece of

The implementation of a full group taxation system in South Africa

  • ENS - Edward Nathan Sonnenbergs
  • -
  • South Africa
  • -
  • April 25 2013

Over the last several years, the government has taken significant steps to improve the competitiveness of the tax system for South African businesses

Capital gains tax and the primary residence exemption

  • ENS - Edward Nathan Sonnenbergs
  • -
  • South Africa
  • -
  • April 25 2013

Is it true that globally mobile employees can sell their homes and not pay capital gains tax even if they rented it out for a number of years? It is

Can SARS customs enter premises without a warrant?

  • ENS - Edward Nathan Sonnenbergs
  • -
  • South Africa
  • -
  • April 25 2013

The Customs and Excise Act (Act 91 of 1964) ("the Act") requires registration and licencing of persons andor premises for conducting certain