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Results: 1-10 of 135

Disposals by share incentive trusts
  • Cliffe Dekker Hofmeyr
  • South Africa
  • August 1 2014

The applicant was a share incentive trust established by a local company for the benefit of its employees in senior management. It was proposed that


Awards from foreign trusts
  • Cliffe Dekker Hofmeyr
  • South Africa
  • July 10 2015

The South African Revenue Service (SARS) published Binding Private Ruling No 197 (Ruling) on 1 July 2015. The Ruling deals with the receipt of funds


Taxation of trusts in the future
  • Cliffe Dekker Hofmeyr
  • South Africa
  • November 27 2015

Earlier this year the Davis Tax Committee (DTC) released its first report on estate duty for public comment. The report contained a number of


The Davis Tax Committee's interim report on estate duty
  • Cliffe Dekker Hofmeyr
  • South Africa
  • July 29 2015

The first Interim report to the Minister of Finance by the Davis Tax Committee (Committee), in respect of estate duty was made public last week


Validity of attachment of shares to found or confirm jurisdiction
  • Cliffe Dekker Hofmeyr
  • South Africa
  • September 11 2015

The South African common law, read with the Superior Courts Act, No 10 of 2013 (the Superior Courts Act), provides for the rules pertaining to the


Tax update - for period: 1 July 2015 to 30 September 2015
  • Shepstone & Wylie Attorneys
  • OECD, South Africa
  • October 15 2015

The purpose of this update is to summarise developments that occurred during the third quarter of 2015, specifically in relation to Income Tax and VAT


Davis Tax Committee
  • Hogan Lovells
  • South Africa
  • July 15 2015

On 13 July 2015, the Davis Tax Committee issued a media statement together with a first interim report on estate duty. The closing date for comments


Taxation of trusts revisited
  • ENSafrica
  • South Africa
  • July 31 2015

The Davis Tax Committee's First Interim Report on Estate Duty ("DTC Report") was released for public comment on 13 July 2015. In essence, the DTC


Taxation of estates also to be revisited?
  • ENSafrica
  • South Africa
  • August 21 2015

We previously commented on the recommendations made by the Davis Tax Committee (“DTC”) relating to the taxation of trusts in our article entitled


Taxation of offshore trusts
  • Shepstone & Wylie Attorneys
  • South Africa
  • October 15 2015

Extensive use has been made of trusts in South Africa, both for tax planning and for the purposes of reducing (or eradicating) one's estate duty