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Results: 1-10 of 205

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


Urban Development Zone allowances under the Income Tax Act
  • ENSafrica
  • South Africa
  • May 17 2017

In line with international models, South Africa has attempted to incentivise investment into the development and renewal of certain urban areas. One


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


New SARS ruling pertaining to the restructuring of a property portfolio under the corporate rules
  • Cliffe Dekker Hofmeyr
  • South Africa
  • May 5 2017

On 11 April 2017, the South African Revenue Service (SARS) issued a new Binding Private Ruling (BPR 270) setting out the tax consequences of a


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


Exemption from donations tax and the net value of an estate
  • Cliffe Dekker Hofmeyr
  • South Africa
  • July 3 2015

On 1 July 2015, the South African Revenue Service (SARS) released Binding Private Ruling 197 (BPR 197) dealing with the donations tax consequences


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


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


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


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