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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


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


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


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


The valuation of a usufruct for tax purposes
  • ENSafrica
  • South Africa
  • July 9 2015

The value of a usufruct (which is the right to use property and enjoy it's profits without directly owning it) is often needed to be calculated for


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


Withholding tax on disposal of immovable property
  • Webber Wentzel
  • South Africa
  • February 26 2015

Broader application of the withholding tax on immovable property disposed of by non-residents is envisaged. It is proposed that the definition of


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
  • 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
  • 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