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Jerome Brink

Director

Jerome Brink is a Director in our Tax & Exchange Control practice. He specialises in corporate tax, international tax, and tax controversy/dispute resolution. 

Jerome advises clients on the tax implications of a wide variety of local and cross-border commercial transactions, including financing, corporate reorganisations and restructurings, disposals and acquisitions, empowerment transactions, inward/ outward investments, and share incentive schemes.

His specialisation extends to tax controversy/tax dispute resolution, including tax policy and design. Furthermore, exchange control, tax incentives, employees’ tax (PAYE), and the taxation of trusts also forms part of his core advisory work.

Jerome has specific tax expertise and experience in a wide variety of sectors, including (amongst others) agriculture, commercial real estate, consumer goods, services and retail, debt restructuring, digital assets, financial services, private equity/venture capital, intellectual property, mining, tech, and projects and energy. 

+27 (0)11 562 1484+27 (0)82 947 0851
jerome.brink@cdhlegal.comJohannesburg
Jerome Brink

About Jerome

About Jerome

Jerome began his career in 2012 as a Candidate Attorney in the Tax Department at Edward Nathan Sonnenbergs Inc. (ENSafrica), where he was appointed as a tax Associate in 2014. Jerome joined Cliffe Dekker Hofmeyr as an Associate in the Tax & Exchange Control practice in 2016 and was promoted to Director in 2020.

Credentials

Credentials

Education

  • BCom, Rhodes University
  • LLB, Rhodes University
  • LLM (Tax Law) cum laude, University of the Witwatersrand
  • Certificate of Competence in Advanced Company Law I and II, University of the Witwatersrand
  • Year of Admission as an Attorney: 2014
  • Registered with the Legal Practice Council

Membership

  • South African Branch Chair of the International Fiscal Association (IFA) - Young IFA Network (YIN)
  • Member of the Global YIN Committee

Languages

Languages

  • English
  • Afrikaans

About Jerome

Jerome began his career in 2012 as a Candidate Attorney in the Tax Department at Edward Nathan Sonnenbergs Inc. (ENSafrica), where he was appointed as a tax Associate in 2014. Jerome joined Cliffe Dekker Hofmeyr as an Associate in the Tax & Exchange Control practice in 2016 and was promoted to Director in 2020.

Credentials

Education

  • BCom, Rhodes University
  • LLB, Rhodes University
  • LLM (Tax Law) cum laude, University of the Witwatersrand
  • Certificate of Competence in Advanced Company Law I and II, University of the Witwatersrand
  • Year of Admission as an Attorney: 2014
  • Registered with the Legal Practice Council

Membership

  • South African Branch Chair of the International Fiscal Association (IFA) - Young IFA Network (YIN)
  • Member of the Global YIN Committee

Languages

  • English
  • Afrikaans

Experience

Advised various taxpayers on the interpretation and application of various pieces of fiscal legislation, including double tax treaties in relation to a wide variety of commercial transactions and business activities.

Advised various taxpayers in relation to disposals, mergers and acquisitions of assets, including both domestic and cross-border transactions.

Assisted various taxpayers with the establishment and implementation of share incentive schemes, including in relation to notional vendor funding.

Advised various clients on the implementation of a range of commercial transactions, including commenting on commercial agreements from a tax perspective.

Assisted and provided tax structuring and advice regarding various listed and unlisted entities in respect of their South African operations, cross-border transactions, and inward/outward investments.

Provided tax advice pertaining to investment fund formations as well as the establishment and implementation of various section 12J venture capital companies. Also assisted in the establishment of various renewable energy green funds.

Assisted with providing tax advice to several JSE-listed companies regarding the structure and implementation of black economic empowerment transactions involving, amongst others, group reorganisations, financing and funding issues, as well as the establishment of share incentive schemes.

Assisted with the preparation, submission, and implementation of various advance tax ruling applications to the South African Revenue Service pertaining to, amongst others, structured investment products, share incentive schemes, and insurance products.

Provided advice to various listed REITs and unlisted property companies regarding relevant special taxation regimes.

Assisted a wide variety of taxpayers across sectors in relation to audits and disputes with the South African Revenue Service including in particular disputes relating to certain technical interpretational aspects of South African fiscal legislation.

In particular, Jerome has advised various multinationals on transfer pricing disputes with SARS.

Assisted with and made submissions to National Treasury and SARS in relation to amendments to fiscal legislation and issues in respect of interpretation.

News

Navigating the legal landscape for green investments in Africa
Industrials, Manufacturing & Trade

Navigating the legal landscape for green investments in Africa

For potential investors eager to tap into Africa’s burgeoning green industrial sector, understanding and navigating the continent’s complex legal landscape is paramount. While the...
Court or nought? The status of the Tax Court revisited
Tax & Exchange Control

Court or nought? The status of the Tax Court revisited

Considerable uncertainty has arisen about the status of the Tax Court. Despite the name and the nature of its presiding officers, unlike other specialist “ courts ” established by...
Better late, or better never? Government wants to tighten rules on taxpayers incurring losses
Tax & Exchange Control

Better late, or better never? Government wants to tighten rules on taxpayers incurring losses

Expenditure and losses incurred by individual taxpayers are generally deductible against their income under section 11(a) of the Income Tax Act 58 of 1962 (ITA), read with section...
Understanding wealth tax: Viability and implications in South Africa
Firm News

Understanding wealth tax: Viability and implications in South Africa

“ Eat the rich ” might sound like a radical slogan, but its origins are more philosophical than we may think. The phrase is often attributed to the 18th-century French philosopher...
Leveraging innovation to stave off financial decline and promote growth
Corporate Debt, Turnaround & Restructuring

Leveraging innovation to stave off financial decline and promote growth

South Africa, the 24 th largest country by population and 25 th by land area, has immense untapped potential. Our large labour market and significant immigrant population, combined...

All articles by Jerome
The South African Business Rescue, restructuring (turnaround) and Liquidation profession is strictly regulated by legislation. Where does tax fit in?
Corporate Debt, Turnaround & Restructuring

The South African Business Rescue, restructuring (turnaround) and Liquidation profession is strictly regulated by legislation. Where does tax fit in?

Vincent Manko, Director in the Dispute Resolution practice, Jerome Brink, Director, and Varusha Moodaley, Senior Associate in the Tax & Exchange Control practice joined Jonathan Faurie...
Mentorship and Sponsorship: How men can support women in tax careers
Tax & Exchange Control

Mentorship and Sponsorship: How men can support women in tax careers
WEBINAR | Buyer power and price discrimination under The Competition Act, related income tax incentives and BEE considerations

WEBINAR | Buyer power and price discrimination under The Competition Act, related income tax incentives and BEE considerations

Our experts hosted an informative webinar on Buyer Power and Price Discrimination under the Competition Act, related Income Tax incentives and BEE considerations.

All videos by Jerome
Listen to Jerome Brink and Puleng Mothabeng as they discuss mentorship and sponsorship
Tax & Exchange Control

Listen to Jerome Brink and Puleng Mothabeng as they discuss mentorship and sponsorship

In this insightful interview, Puleng Mothabeng, Associate in our Tax & Exchange Control practice, sits down with Director, Jerome Brink to discuss the evolving gender dynamics within...
Key points of the 2023 Budget Speech
Tax & Exchange Control

Key points of the 2023 Budget Speech

Following Minister Godongwana's 2023 Budget Speech, Jerome Brink, Director in our Tax & Exchange Control Practice discussed the key points with Channel Africa.
SARS and Spur legal battle
Tax & Exchange Control

SARS and Spur legal battle

Recently, the South African Revenue Service (SARS) and Spur have been at loggerheads regarding the restaurant group's R48 million share scheme incentive. Jerome Brink, Director in...
Smile FM - Constitutional Court - Landmark Clicks case with SARS
Tax & Exchange Control

Smile FM - Constitutional Court - Landmark Clicks case with SARS

Jerome Brink, Director in the Tax and Exchange Control practice joined Smile FM, to discuss the landmark Constitutional Court ruling of an appeal by Clicks Retailers against a refusal...
Cape Talk - Landmark ruling Clicks Retailers and SARS - Section 24C of the Income Tax Act 58 of 1962
Tax & Exchange Control

Cape Talk - Landmark ruling Clicks Retailers and SARS - Section 24C of the Income Tax Act 58 of 1962

Jerome Brink, Director in the Tax and Exchange Control practice joined Cape Talk, to discuss the landmark Constitutional Court ruling of an appeal by Clicks Retailers against a refusal...

All podcasts by Jerome

Market recognition

  • Chambers Global 2024 - 2025 ranked Jerome Brink as and “Up & Coming” tax lawyer.
  • The Legal 500 EMEA 2023-2025 recommended Jerome as a Next Generation Lawyer for tax.
  • The Legal 500 EMEA 2022 recommended him for tax.

Market recognition

  • Chambers Global 2024 - 2025 ranked Jerome Brink as and “Up & Coming” tax lawyer.
  • The Legal 500 EMEA 2023-2025 recommended Jerome as a Next Generation Lawyer for tax.
  • The Legal 500 EMEA 2022 recommended him for tax.

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