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Global Private M&A Handbook - 2016
  • Baker & McKenzie
  • USA, Global, Hong Kong, Mexico, OECD, South Africa, United Kingdom, Australia, China, European Union, Germany
  • October 18 2016

The federal government of Argentina is divided into provinces. All powers not delegated to the federal government by the National Constitution remain


No looking back for section 13sex of the Income Tax Act
  • ENSafrica
  • South Africa
  • September 20 2016

Various building allowances are available for both owners and lessees of buildings under the Income Tax Act, No. 58 of 1962 (the “Act”) for erecting


Value-added tax on the supply of student accommodation
  • Cliffe Dekker Hofmeyr
  • South Africa
  • August 19 2016

For some time now there has been a shortage of accommodation for tertiary students in South Africa. Developers have seen the gap in the market and


Nomination clauses and tax implications
  • Cliffe Dekker Hofmeyr
  • South Africa
  • June 24 2015

A nomination clause in a sale agreement of property often seems like a very good idea in complex business structures but unwanted consequences may


Scope of capital gains tax liability broadened
  • Cliffe Dekker Hofmeyr
  • South Africa
  • August 14 2015

In order to provide the necessary legislative amendments required to implement the tax proposals that were announced in the 2015 National Budget on


Commercial building allowances
  • 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


Proposed repeal of the VAT zero rating under the National Housing Programme
  • Shepstone & Wylie Attorneys
  • South Africa
  • September 7 2015

In terms of section 11(2)(s) of the Value Added Tax Act No. 89 of 1991 (the "VAT Act"), payment made to vendors in respect of services supplied to a


Rates: to pay or not to pay
  • Cliffe Dekker Hofmeyr
  • South Africa
  • March 7 2016

This question was considered by the Supreme Court of Appeal (SCA) in the case of Blair Atholl Homeowners Association v The City of Tshwane


REIT legislation extended to unlisted property-owning companies
  • Cliffe Dekker Hofmeyr
  • South Africa
  • February 25 2015

Section 25BB of the Income Tax Act was adopted in South Africa with effect from 1 April 2013 to govern the taxation of real estate investment trusts


REITs dispensation for unlisted property-owning companies
  • Webber Wentzel
  • South Africa
  • February 26 2015

A special dispensation for listed REITs was introduced in 2012. It is proposed that a regulatory framework for unlisted property-owning companies be