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Results: 1-10 of 11

Tax may dampen expansive new judgement on offshore assignment of intellectual property

  • ENSafrica
  • -
  • South Africa
  • -
  • April 5 2011

The Supreme Court of Appeal, in the case of Oilwel (Pty) Ltd v Protec International & Others ("the Oilwel Appeal"), has finally ruled on the issue of the assignment of intellectual property from a South African Resident

Capital gains tax & the creation of assets

  • ENSafrica
  • -
  • South Africa
  • -
  • April 30 2012

In terms of the Eighth Schedule to the Income Tax Act (the “Act”) capital gains tax (“CGT”) is levied in respect of the “disposal” of any “asset” by a person

Source of pension benefits relating to offshore services

  • ENSafrica
  • -
  • South Africa
  • -
  • October 6 2011

There is some uncertainty regarding the current tax treatment of private sector pension benefits derived by South African tax residents in respect of services which were rendered both inside and outside South Africa, particularly in respect of the source of such benefits

Residential property amnesty renovations concluded!

  • ENSafrica
  • -
  • South Africa
  • -
  • October 28 2010

After representations were made to the National Treasury with respect to the introduction of a residential property amnesty, it appears that the final version of the legislation has been 'renovated' to suit the array of family planning structures and circumstances currently being utilised

Transfer of holiday homes trapped in trusts or companies

  • ENSafrica
  • -
  • South Africa
  • -
  • August 12 2011

In current law, a concession exists for the transfer of residences out of companies or trusts providing relief from capital gains tax and other taxes

The future taxation of trusts

  • ENSafrica
  • -
  • South Africa
  • -
  • June 26 2013

In the National Budget, tabled in Parliament on 27th February 2013, the Minister of Finance indicated that government was proposing several

Personal tax consequences for South African executives on foreign boards the Netherlands as an example

  • ENSafrica
  • -
  • South Africa
  • -
  • September 21 2013

South African companies are increasingly looking to global expansion to build their capabilities and expand their operations into foreign

Renewed focus on high net worth individuals: the Krok judgment

  • ENSafrica
  • -
  • South Africa
  • -
  • February 27 2014

High net worth individuals and their associated trusts have in the past been identified by the South African Revenue Service ("SARS") as posing a

Intellectual property companies and substance: think before you jump!

  • ENSafrica
  • -
  • South Africa
  • -
  • July 4 2011

The decision in the recent Oilwell case may cause multi-national enterprises (“MNE”) to again consider moving their Intellectual Property (“IP”) offshore

Foreign Account Tax Compliance Act (FATCA) practical implications for South African entities

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • May 14 2014

FATCA was enacted in 2010 by the United States (US) to improve tax compliance with regard to offshore accounts of US citizens. Generally speaking