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Results: 1-10 of 209

Ruling on leasehold improvements
  • Cliffe Dekker Hofmeyr
  • South Africa
  • August 8 2014

The South African Revenue Service (SARS) released binding private ruling 177 (Ruling) on 31 July 2014. The Ruling concerned a lease and a sublease and


VAT considerations between developers and owners of land
  • Cliffe Dekker Hofmeyr
  • South Africa
  • July 11 2014

Where a registered vendor for Value-added Tax (VAT) purposes disposes of vacant subdivided land or developed properties in the course and furtherance


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


Global Private M&A Handbook - 2016
  • Baker McKenzie
  • Mexico, OECD, South Africa, United Kingdom, USA, Australia, China, European Union, Germany, Global, Hong Kong
  • 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


Urban Development Zone allowances under the Income Tax Act
  • ENSafrica
  • South Africa
  • May 17 2017

In line with international models, South Africa has attempted to incentivise investment into the development and renewal of certain urban areas. One


Rates: to pay or not to pay
  • Cliffe Dekker Hofmeyr
  • South Africa
  • March 7 2016

This question was considered by the Supreme Court of Appeal (SCA) in the case of Blair Atholl Homeowners Association v The City of Tshwane


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 valuation of a usufruct for tax purposes
  • ENSafrica
  • South Africa
  • July 9 2015

The value of a usufruct (which is the right to use property and enjoy it's profits without directly owning it) is often needed to be calculated for


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


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