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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.

Guaranteed certainty … at last!
26 May 2014 Dispute Resolution

Guaranteed certainty … at last!

In October 2011 the Supreme Court of Appeal had occasion, in the matter of Dormell Properties 282 CC vs Renasa Insurance Company Limited and Others NNO 2011 (1) SA 70 (SCA) (Dormell), to consider and pronounce upon the status and enforceability of a construction guarantee under circumstances where a dispute existed between the contractor and the employer in whose favour the guarantee had been issued.

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Tax Alert
4 March 2011 Tax & Exchange Control

Tax Alert

The current wording of the tax legislation has the result that both employers and participants in share incentive schemes...

Consumer Protection Act Alert
1 March 2011 Corporate & Commercial

Consumer Protection Act Alert

1 April 2011 will be anything but a day of general foolishness. The remainder of the Consumer Protection Act will come...

Budget Alert
23 February 2011 Tax & Exchange Control

Budget Alert

Good news for employers is the proposal to extend the current learnership deductions, which were due to expire...

Tax Alert
18 February 2011 Tax & Exchange Control

Tax Alert

The National Treasury released a consultative discussion document on the topic of Carbon Emissions Taxes in December 2010.

Tax Alert
11 February 2011 Tax & Exchange Control

Tax Alert

An interesting decision was given by the Singapore High Court in ACC v Comptroller of Income Tax...

Tax Alert
4 February 2011 Tax & Exchange Control

Tax Alert

The South African Revenue Service has recently released a number of advance tax rulings.

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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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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.