The capitalisation of interest and section 8F
tax
10 Sep 2019BY Michael Reifarth
The provisions of section 8F of the Income Tax Act, 58 of 1962 (the “Act”) regulate “hybrid debt instruments”.
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Unbundling transactions by listed companies – what are the tax implications for shareholders?
tax
10 Sep 2019BY Magda Snyckers
From time to time, listed companies unbundle shares to their shareholders. It is important for the shareholders to understand the tax implications which may arise upon the receipt of the shares.
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Offshore Trusts: the basic considerations and recent amendments
tax
10 Sep 2019BY Hanneke Farrand
The world of offshore trusts is now more dynamic than ever. The benefits of trusts as effective tools for the preservation of assets for future generations has been commonly known and accepted for decades.
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Inbound interest bearing loans – section 31 versus section 23M of the Income Tax Act
tax
10 Sep 2019
"Loan capital is the life blood of many businesses but the mere frequency of its occurrence does not bring about that this type of expenditure requires different treatment.”
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Africa Business In Brief
issue 321 | 10 Sep 2019
issue 321
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Lawfulness and proportionality of actions taken by inspectors in mining industry
mine and occupational health and safety
10 Sep 2019BY Willem le Roux , Pieter Colyn AND Celeste Coles
Enforcement actions of inspectors in the mining industry: when are such actions lawful and proportional?
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Africa regulatory ENSight - issue 9 of 2019
Africa regulatory and business intelligence
05 Sep 2019
Africa regulatory ENSight - issue 9 of 2019
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Mauritius: The industrial property act 2019
intellectual property (IP)
03 Sep 2019BY Pravin Barthia
this article follows in April 2017, on the draft Industrial Property Bill which had been published in the Mauritius Government Gazette.
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Copyright: just a sample
intellectual property (IP)
03 Sep 2019
we write about music copyright cases quite regularly. In this article we discuss the issue of whether copying a very short snippet of a sound recording infringes copyright.
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When intelligence is artificial
intellectual property (IP)
03 Sep 2019BY Hugo Biermann
in this article we discuss artificial intelligence in the context of patents and copyright
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Spider-Man: with great power comes great… prosperity
intellectual property (IP)
03 Sep 2019BY André J Maré
the issue of commercialising the intellectual property rights in Spider-Man raised by the character’s owners.
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Claridge’s: the hotel and the candle maker
intellectual property (IP)
03 Sep 2019BY Liézal Mostert
Trade mark law in South Africa is very similar to trade mark law in the UK. That makes a recent UK trade mark decision regarding Claridge’s of interest to us
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tax in brief | issue 34
tax
03 Sep 2019
tax in brief | issue 34
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ENSafrica appoints two new executives to its banking and finance team
02 Sep 2019
ENSafrica, Africa’s largest law firm, is pleased to announce that it has appointed Anina Boshoff and Karin Krisch as executives in the banking and finance team in Johannesburg
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Africa Business In Brief
issue 320 | 02 Sep 2019
issue 320
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