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Results: 1-10 of 193

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


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
  • OECD, South Africa, United Kingdom, USA, China, European Union, Germany, Global, Hong Kong, Mexico, Australia
  • 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


Transfer duty implications arising from the 2016 budget speech
  • Cliffe Dekker Hofmeyr
  • South Africa
  • February 25 2016

In the 2016 Budget recently delivered by Minister of Finance, Pravin Gordhan, it was announced that our current taxes on wealth are under review by


The anomaly that dividends are not exempt when declared by a REIT
  • Cliffe Dekker Hofmeyr
  • South Africa
  • February 24 2016

The introduction of tax legislation pertaining to Real Estate Investment Trusts (REITs) has resulted in significant development of this industry over


Beware of VAT zero-rating on sale of commercial property
  • Cliffe Dekker Hofmeyr
  • South Africa, United Kingdom
  • August 28 2015

If commercial immovable property is sold as a going concern and if certain requirements are met, then the sale can be zero-rated for value-added tax


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


The taxation of employer-provided low cost housing: a step in the right direction, but not yet a leap for mankind
  • ENSafrica
  • South Africa
  • December 10 2013

As part of Government's anti-poverty objectives, Government is seeking to provide low-income South African's with low cost housing and more


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


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