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Results: 1-10 of 123

Realisation companies a new take on an established concept
  • ENSafrica
  • South Africa
  • June 15 2011

A realisation company is a company which is generally formed with the purpose of facilitating the realisation of properties which are usually transferred to it from a group company


In other news
  • Chadbourne & Parke LLP
  • Kuwait, South Africa
  • November 15 2012

Califonia voters approved two ballot initiatives on November 6 that will affect tax burdens in the state


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


Is rental income received by a controlled foreign company subject to South African tax?
  • ENSafrica
  • South Africa
  • May 25 2012

Various changes have been made to the controlled foreign company (“CFC”) tax rules


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


Commercial building allowances
  • DLA 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


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


A recap of the REIT provisions and the latest amendments thereto
  • ENSafrica
  • South Africa
  • February 18 2015

The provisions in the Income Tax Act No. 58 of 1962 ("the Act") pertaining to the taxation of Real Estate Investment Trusts ("REITs") are contained


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


REIT legislation extended to unlisted property-owning companies
  • DLA 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