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The capitalisation of interest and section 8F

tax

10 Sep 2019
BY 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 2019
BY 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 2019
BY 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 2019
BY 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 2019
BY 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 2019
BY 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 2019
BY 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 2019
BY 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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