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Results: 11-20 of 121

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
  • 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


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


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


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


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


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


Sarah Litke
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC

Matthew Burnell
  • Fasken Martineau DuMoulin LLP

Lisa B. Petkun
  • Pepper Hamilton LLP