Bernard Du Plessis

ENSafrica

Articles

Results 6 to 10 of 15


Tie between dividends and loans a tax issue

South Africa - March 15 2011 An often misunderstood aspect of tax law is the relationship between a company borrowing funds and declaring dividends.

Peter Dachs

Providing information to SARS

South Africa - June 8 2015 The South African Revenue Service ("SARS") often sends out information requests in terms of section 46 of the Tax Administration Act. The question…

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

The unintended consequences of Section 12N

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.

Tax may dampen expansive new judgement on offshore assignment of intellectual property

South Africa - April 5 2011 The Supreme Court of Appeal, in the case of Oilwel (Pty) Ltd v Protec International & Others ("the Oilwel Appeal"), has finally ruled on the issue of the assignment of intellectual property from a South African Resident

Okkie Kellerman, Ana-Celia Mendes, Vicky Stilwell