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Tax Alert
2 August 2013 Tax & Exchange Control

Tax Alert

The South African Revenue Service (SARS) issued Binding Class Ruling 41 (Ruling) on 24 July 2013 regarding the question of whether a dividend distributed by a foreign company will constitute a 'foreign dividend' as defined in s1 of the Income Tax Act, No 58 of 1962 (Act).

Competition Alert
31 July 2013 Competition

Competition Alert

The poultry industry has been receiving a lot of attention in respect of what has been dubbed the 'chicken war' between local chicken producers and importers of frozen chicken products into South Africa, resulting in an application brought by the South African Poultry Association (SAPA) for tariff hikes on frozen chicken imports from Brazil and Argentina, which is facing opposition from the Association of Meat Importers and Exporters (AMIE).

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Employment Alert
1 November 2008 Employment

Employment Alert

Recent research by Tokiso Dispute Settlement indicates a sharp increase in the number of disputes lodged at the...

Competition Alert
14 October 2008 Competition

Competition Alert

Following a final round of amendments, the Parliamentary process regarding the Competition Amendment Bill...

Competition Alert
14 October 2008 Competition

Competition Alert

In the last two months, the Competition Commission has launched investigations into the concrete and brick...

Real Estate Matters
1 October 2008 Real Estate

Real Estate Matters

In the recent case of Picardi Hotels Ltd v Thekweni Properties (Pty) Ltd 2008 SCA 128, the Supreme Court...

Employment Matters
17 September 2008 Employment

Employment Matters

Restraint of trade finds its place in the South African legal system as a means to protect the interests of the party in...

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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.