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Results: 11-20 of 172

Additional Tax Amendments: Business (Financial Sector)
  • Shepstone & Wylie Attorneys
  • South Africa
  • February 25 2016

There are certain scenarios where the tax relief provided in the Taxation Laws Amendment Act (2015) to assist the hedge fund industry’s transition to


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


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


Decision on the VAT treatment of the supply of student accommodation
  • Cliffe Dekker Hofmeyr
  • South Africa
  • March 18 2016

An interesting judgment was recently delivered in the High Court (Gauteng Division, Pretoria) in the matter of Respublica (Pty) Ltd v Commissioner


REITs - a recent ruling about ‘qualifying distributions’
  • Cliffe Dekker Hofmeyr
  • South Africa
  • February 5 2016

Real estate investment trusts (REITs) are subject to a special tax regime in South Africa. Put simply, a REIT may deduct for income tax purposes


Olivia Rumble
  • ENSafrica

Rhys Guild
  • Minter Ellison

Peter Dachs
  • ENSafrica

Andrew Gilder
  • ENSafrica