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Ruling on leasehold improvements

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • August 8 2014

The South African Revenue Service (SARS) released binding private ruling 177 (Ruling) on 31 July 2014. The Ruling concerned a lease and a sublease and

The taxation of employer-provided low cost housing: a step in the right direction, but not yet a leap for mankind

  • ENSafrica
  • -
  • South Africa
  • -
  • December 10 2013

As part of Government's anti-poverty objectives, Government is seeking to provide low-income South African's with low cost housing and more

Realisation companies a new take on an established concept

  • ENSafrica
  • -
  • South Africa
  • -
  • June 15 2011

A realisation company is a company which is generally formed with the purpose of facilitating the realisation of properties which are usually transferred to it from a group company

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

The unintended consequences of Section 12N

  • ENSafrica
  • -
  • South Africa
  • -
  • May 30 2011

Prior to the introduction of section 12N, section 11(g) of the Act regulated any deductions related to leasehold improvements

Is rental income received by a controlled foreign company subject to South African tax?

  • ENSafrica
  • -
  • South Africa
  • -
  • May 25 2012

Various changes have been made to the controlled foreign company (“CFC”) tax rules

In other news

  • Chadbourne & Parke LLP
  • -
  • Kuwait, South Africa
  • -
  • November 15 2012

Califonia voters approved two ballot initiatives on November 6 that will affect tax burdens in the state

REITs: implementation issues

  • ENSafrica
  • -
  • South Africa
  • -
  • May 29 2013

The Real Estate Investment Trust ("REIT") regime is set to usher in a new era for the listed property sector by affording certain tax advantages to

Commercial building allowances

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • May 16 2014

The South African Revenue Service (SARS) recently released an interesting binding private ruling (BPR 169) dealing with the deduction of a commercial

VAT considerations between developers and owners of land

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • July 11 2014

Where a registered vendor for Value-added Tax (VAT) purposes disposes of vacant subdivided land or developed properties in the course and furtherance