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Results: 1-10 of 27

Residential property amnesty renovations concluded!

  • ENS - Edward Nathan Sonnenbergs
  • -
  • 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

Offshore cell companies

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • February 23 2011

The tax treatment of offshore cell companies has been the subject of much debate over the years

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

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

Disclosure is good for the soul - amnesty for full disclosure

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

Taxpayers are to be afforded a voluntary disclosure period from 1 November 2010 to 31 October 2011 to make full disclosure of their previously secret tax affairs to SARS

Death, taxes and death taxes

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

We must pay taxes

Voluntary disclosure programme

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • February 23 2011

The voluntary disclosure programme that was introduced in November 2010 will still be open until 31 October 2011

Intellectual property companies and substance: think before you jump!

  • ENS - Edward Nathan Sonnenbergs
  • -
  • 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

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

  • ENS - Edward Nathan Sonnenbergs
  • -
  • 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

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

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