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Value-added Tax and entertainment
10 October 2014 Tax & Exchange Control

Value-added Tax and entertainment

It is well-established that, in terms of section 17(2)(a) of the Value-added Tax Act, No 89 of 1991 (VAT Act), a vendor is not entitled to deduct any amount of input tax in respect of goods or services acquired for the purposes of 'entertainment', unless certain exceptions apply.

The OECD/G20 Base Erosion and profit shifting project leaders shed light on the future of the international tax landscape
10 October 2014 Tax & Exchange Control

The OECD/G20 Base Erosion and profit shifting project leaders shed light on the future of the international tax landscape

The Organisation for Economic Co-operation and Development (OECD) Base Erosion and Profit Sharing (BEPS) Action Plan, approved by the OECD Committee of Fiscal Affairs (CFA) in June 2013 and endorsed by the G20 Heads of Government in September 2013, was formulated to combat international tax avoidance by multinational enterprises (MNEs) through artificially shifting profits to low tax jurisdictions and eroding the tax bases of their primary high tax jurisdictions of operation. The objective of the BEPS Action Plan is to secure government revenues by ensuring that profits are taxed in the jurisdiction where the economic activities generating such profits are performed and where value is created.

Cliffe Dekker Hofmeyr continues to support the Come Together Home
10 October 2014 Pro Bono & Human Rights

Cliffe Dekker Hofmeyr continues to support the Come Together Home

Come Together is a key project in Cliffe Dekker Hofmeyr's Corporate Social Responsibility portfolio. We have seen the Come Together project flourish over the years. We are proud to be part of this worthy initiative, which has and will continue to make a significant difference to the lives of a number of children and adults in the Sebokeng community.

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Employment Alert
20 August 2012 Employment

Employment Alert

A fast food outlet made headlines recently when it was ordered to reinstate an employee previously dismissed for bringing non-Halaal food to work.

Tax Alert
17 August 2012 Tax & Exchange Control

Tax Alert

The matter of XYZ CC v CSARS (case number 12860, 22 June 2012) was recently decided in the Tax Court.

Competition Alert
15 August 2012 Competition

Competition Alert

The Competition Commission has filed an application to appeal the Competition Appeal Court's (CAC) decision to approve the merger between Pioneer Hi-Bred and local firm, Pannar Seeds.

Employment Alert
6 August 2012 Employment

Employment Alert

In the recent case of Memela and Mnomiya v Ekhamanzi Springs (Pty) Ltd (case number D 582-08, unreported judgment handed down on 8 June 2012) the Labour Court (Court) categorically stated that our labour legislation's protection from dismissal by reason related to pregnancy is not a preserve of married women.

Tax Alert
2 August 2012 Tax & Exchange Control

Tax Alert

The Australian General Anti-Avoidance Rule (GAAR) is found in Part IVA of the Income Tax Assessment Act, 1936.

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An agent's right to commission
2 January 2008 Dispute Resolution

An agent's right to commission

An agent will have a claim for commission on a sale agreement if he introduced the parties to one another, thereby being the effective cause of the sale.

Beware the bogeyman
6 November 2004 Black Economic Empowerment (BEE)

Beware the bogeyman

The macro-economic rationale that lies at the heart of black economic empowerment (BEE) is to address the...

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Tax Law Amendment Act
16 May 2016 Tax & Exchange Control

Tax Law Amendment Act

The ministry of finance says that the 2015 Tax Law Amendment Act provisions relating to retirement will come into force on 1 March 2016, however the annuitization requirement for provident fund will be postponed to the 1 March 2018 but some tax experts are concerned that the delays will hit consumers in the long term. Ruaan van Eeden, director in the Tax and Exchange Control practice explains the implications of this latest development.

Johan Jacobs talks about the budget speech
16 May 2016 Trusts & Estates

Johan Jacobs talks about the budget speech

Johann Jacobs, national practice head and director in the Trust and Estates practice talks about the budget speech which was delivered by the finance minister from trusts tax perspective.

Employment tax incentives
10 March 2016 Tax & Exchange Control

Employment tax incentives

Nicole Paulsen, associate in the Tax and Exchange Control practice speaks about employment tax incentives and how it expires.