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Results: 1-10 of 199

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


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


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


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


South Africa Law Year in Review 2016 and Year to Come 2017
  • Linklaters LLP
  • Global, South Africa
  • January 5 2017

The fourth iteration of the King Report on Corporate Governance for South Africa was launched in November 2016. King IV replaces King III, which was


The acquisition of immovable property and transfer duty VAT
  • Shepstone & Wylie Attorneys
  • South Africa
  • October 22 2015

The acquisition of an immovable property triggers the payment of either VAT or transfer duty. Whether VAT or transfer duty is payable is determined


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


Commercial property: three ways to save tax
  • Cliffe Dekker Hofmeyr
  • South Africa
  • June 10 2016

When CGT was introduced in South Africa in 2001 the effective rate for companies was 15. The effective rate is now 22.4. So, since 2001 the


Extension for Philadelphia nonprofit property owners filing to maintain tax exemption
  • Pepper Hamilton LLP
  • South Africa, USA
  • April 1 2015

Nonprofit organization owners of tax-exempt real property located in Philadelphia were required to submit information by March 31, 2015 for their


Temporary rental of units extension of cut-off date
  • Cliffe Dekker Hofmeyr
  • South Africa
  • January 23 2015

Property developers acquire and develop fixed property for the purposes of making taxable supplies and are subject to value-added tax (VAT) on the