Bernard Du Plessis



Results 6 to 10 of 15

Section 103(2) of the Income Tax Act – use of assessed losses

South Africa - October 15 2014 Given the poor economic climate that South Africa (and much of the world) has endured for the last 6 years it is not surprising that many companies…

Peter Dachs

Disposal of foreign equity shares – proceed with caution

South Africa - September 16 2014 In advising on international corporate transactions we often advise taxpayers that directly, or indirectly through a foreign subsidiary, dispose of…

Peter Dachs

Prescription – when does it apply?

South Africa - May 15 2014 Many taxpayers are generally aware that there is a prescription provision contained in our tax law. However it is not always understood that the…

Peter Dachs

Tax dispute resolution

South Africa - April 14 2014 Times have certainly changed. Ten years ago a tax query from a SARS assessor would find its way to the desk of the financial director or in-house tax…

Peter Dachs

Making commercial sense of section 24C

South Africa - May 29 2013 The Commissioner for the South African Revenue Service ("the Commissioner") recently published a Draft Interpretation Note on the allowance of future…

Ansu Kretzmann