Jerome  Brink

Jerome Brink

Director

Jerome Brink is a Director in our Tax & Exchange Control practice. He specialises  in  corporate  tax, international tax and tax dispute resolution. He provides tax advice on a wide variety of commercial transactions, business activities and fiscal statute interpretation and application, including financing, corporate reorganisations and restructurings, disposals and acquisitions, empowerment transactions and share incentive schemes. With reference to international tax, Jerome advises various clients on inward/ outward investments, tax residency, controlled foreign company rules, double tax treaties, transfer pricing and other cross-border tax issues. Jerome's specialisation includes tax controversy / tax dispute resolution and he also advises clients on tax incentives, employees’ tax (PAYE), value-added tax (VAT) and the taxation of trusts.  

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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 and Exchange Control practice in 2016 and was promoted to Senior Associate in 2018. In 2020, Jerome was promoted to Director.

Corporate Tax and International Tax Advisory 

  • 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 investment.
  • Provided tax advice pertaining to investment fund formations as well as the establishment and implementation of various section 12J venture capital companies.
  • 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.
  • Provided advice to a wide variety of clients in the energy sector including in relation to the various energy tax incentives.                           

Tax controversy / tax dispute resolution 

  • 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.

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
  • South African Branch Representative of the International Fiscal Association (IFA) - Young IFA Network (YIN)

 

Smile FM - Constitutional Court - Landmark Clicks case with SARS
13 June 2021 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 by SARS to approve an allowance claimed by Clicks in terms of section 24C of the Income Tax Act 58 of 1962.

Cape Talk - Landmark ruling Clicks Retailers and SARS - Section 24C of the Income Tax Act 58 of 1962
10 June 2021 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 by SARS to approve an allowance claimed by Clicks in terms of section 24C of the Income Tax Act 58 of 1962. He unpacks the case and explains the implications for other retailers.

Jerome Brink discusses sugar tax
12 March 2018 Tax & Exchange Control

Jerome Brink discusses sugar tax

Senior Associate in Tax & Exchange Control, Jerome Brink, was recently interviewed by Cape Talk's John Maytham. During his interview he discussed sugar tax, which will come into effect on 1 April.

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