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Results: 1-10 of 209

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


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


South Africa Law Year in Review 2016 and Year to Come 2017
  • Linklaters LLP
  • Global, South Africa
  • January 5 2017

The fourth iteration of the King Report on Corporate Governance for South Africa was launched in November 2016. King IV replaces King III, which was


Historical debt for municipal services concourt rules that new owners are not liable
  • Adams & Adams
  • South Africa
  • August 29 2017

On Thursday, 29 August, the Constitutional Court of South Africa handed down judgment in an application for confirmation of an order by the High


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


Commercial building allowances
  • 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


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


New SARS ruling pertaining to the restructuring of a property portfolio under the corporate rules
  • Cliffe Dekker Hofmeyr
  • South Africa
  • May 5 2017

On 11 April 2017, the South African Revenue Service (SARS) issued a new Binding Private Ruling (BPR 270) setting out the tax consequences of a


Scope of capital gains tax liability broadened
  • Cliffe Dekker Hofmeyr
  • South Africa
  • August 14 2015

In order to provide the necessary legislative amendments required to implement the tax proposals that were announced in the 2015 National Budget on