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Tax Alert
31 January 2014

Tax Alert

The South African Revenue Service (SARS) recently released Binding Private Ruling 159 (Ruling), which deals with the disposal of assets, being shares, in terms of an amalgamation transaction immediately after having acquired those shares in terms of an asset-for-share transaction.

Corporate and Commercial Alert
29 January 2014 Corporate & Commercial

Corporate and Commercial Alert

With effect from 2 January 2014, a new s20 has been inserted in the Johannesburg Stock Exchange (JSE) Listings Requirements which governs so-called "hybrid financial instruments" (HFIs) that are listed on the securities exchange operated by the JSE.

Tax Alert
24 January 2014 Tax & Exchange Control

Tax Alert

SARS’s VAT 404 Guide states: “One of the underlying principles of the South African VAT system is that it is an invoice-based tax.

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Competition Alert
11 December 2008 Competition

Competition Alert

The Competition Commission has entered into a settlement agreement with the American Natural Soda Ash...

Competition Alert
11 November 2008 Competition

Competition Alert

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

Real Estate Newsletter
11 November 2008 Real Estate

Real Estate Newsletter

Cliffe Dekker Hofmeyr's Real Estate practice named as the best in South Africa in top international legal and commercial directory.

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...

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A name is worth a thousand suits
1 February 2008 Dispute Resolution

A name is worth a thousand suits

The Supreme Court of Appeal recently handed down a decision confirming that a name can be protected against any unauthorised use or publication.

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.