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Results: 1-10 of 34

Another Indian court case on the India Mauritius double tax agreement

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • August 12 2011

The Bombay High Court (the Court), in the case of Aditya Birla Nuvo Limited v Deputy Director of Income Tax 2011 TPI 715, recently gave a common judgment in respect of four writ petitions

The receipt of interest by non-residents no longer exempt?

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • February 18 2010

Currently the receipt of interest by a non-resident is exempt for so long as the interest is not effectively connected with a permanent establishment of a non-resident in South Africa

Consequences of using a trust for estate planning

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • August 31 2012

A well-known estate planning technique is this: A person sells a growth asset to a trust on loan account

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

Tax relief for transfer of a residential property

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • July 10 2010

Taxpayers will have until 30 September 2010 to transfer a primary residence from a company or trust under current rules without having to liquidate, wind up or deregister the company or trust in terms of proposed new income tax rules

More on TIEA's

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • March 25 2011

We reported a couple of weeks ago on South Africa's first concluded Tax Information Exchange Agreement with Guernsey

Tax changes for trusts still under consideration

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

Proposed changes to tax legislation regarding trusts will not take place immediately, National Treasury has said. In the Budget Tax Alert of 28

Trusts - is the conduit principle in peril?

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • May 31 2013

The announcement regarding trusts in the 2013 budget is notable for two reasons: its brevity and its lack of detail. Any comments made in advance of

High net worth individuals increasingly on SARS’ radar

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • January 20 2012

SARS recently announced that, following a year-long investigation, it had uncovered thousands of local High Net Worth Individuals (HNWIs) who were not on the tax register

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