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Taxation of hedge funds
30 May 2014 Tax & Exchange Control

Taxation of hedge funds

Following the release on 12 September 2012 of a proposed framework for the regulation of hedge funds, the National Treasury and the Financial Services Board released draft regulations, together with an explanatory memorandum, on 16 April 2014.

New regulations for the zero rating of indirect exports
30 May 2014 Tax & Exchange Control

New regulations for the zero rating of indirect exports

The Value-Added Tax (VAT) rules relating to the exportation of goods are rather complex and intricate. Many vendors do not always appreciate the issues that arise in circumstances where goods are exported, either by the vendor or the purchaser of the goods.

Environmental Alert
28 May 2014 Environmental

Environmental Alert

High fines introduced for failure to obtain authorisation and welcomed streamlining of applications for environmental consents.

Competition Matters
28 May 2014 Competition

Competition Matters

Cliffe Dekker Hofmeyr congratulates Mr Tembinkosi Bonakele on his appointment as the Competition Commissioner following his acting in this position for the past six months.

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Companies Act Alert
13 April 2011 Corporate & Commercial

Companies Act Alert

With the imminent commencement of the new Companies Act, we set out herein some of the basic matters to which companies must apply their minds.

Social Ethics Alert
11 April 2011 Pro Bono & Human Rights

Social Ethics Alert

The new Companies Act No. 71 of 2008 (New Companies Act) introduces the requirement of a social and ethics committee for certain companies.

Tax Alert
8 April 2011 Tax & Exchange Control

Tax Alert

A long standing dispute was finally resolved in the Supreme Court of Appeal in the matter between...

Tax Alert
4 April 2011 Tax & Exchange Control

Tax Alert

The Upper Tribunal of the United Kingdom's Tax and Chancery Court considered an appeal on...

Human Rights Alert
1 April 2011 Pro Bono & Human Rights

Human Rights Alert

The final draft of the Guiding Principles was published on 24 March by the United Nations Special Representative of...

Tax Alert
25 March 2011 Tax & Exchange Control

Tax Alert

South Africa imposes exchange controls. I do not know what the economic effects of the controls are.

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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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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.