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tax in brief | issue 36

tax | 01 Oct 2019
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tax in brief | issue 36
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tax treatment of capitalisation of interest in Rwanda

tax | 30 Sep 2019
BY Dieudonné Nzafashwanayo
Financing transactions often involve the capitalisation of interest, i.e. adding unpaid interest to the principal loan amount, which increases the principal amount on which interest subsequently accr…
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Patents – weird and wonderful!

IP | 27 Sep 2019
BY Hugo Biermann
A recent article entitled Why Are There So Many Weird Tech Patents? by Rose Eveleth has an interesting take on patents. It suggests that the conventional wisdom behind the patent system is only half …
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ARB, not staying soft

IP | 26 Sep 2019
BY Gaelyn Scott
It has became increasingly common for brand owners to take trade mark-style disputes to the ASA rather than to the courts, given that the ASA is both cheaper and quicker.
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Trade marks: if there’s no room at the inn, isn’t it time for a different approach?

IP | 26 Sep 2019
BY Manisha Bugwandeen-Doorasamy
Brand owners know it. Brand creation firms know it. Trade mark professionals know it. So isn’t it time we started talking about it? Better still, started doing something about it?
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Dapper Dan: knockups rather than knock-offs

IP | 26 Sep 2019
BY Ilse du Plessis
Counterfeiters...we all know what they’re like! Nasty sorts who knowingly deceive and rip-off consumers
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Weeding out the old

IP | 26 Sep 2019
BY Ferosa-Fae Hassan
An influx in the sale of cannabis products in South Africa has caused much confusion among consumers.
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telecoms and media in brief | issue 6

technology, media and telecommunications | 25 Sep 2019
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telecoms and media in brief | issue 6
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Explosion of merger police

19 Sep 2019
BY Richardt van Rensburg, Sazi Madlala
Merger control regimes grow to 21 in Africa with more to come
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Admitting hearsay evidence: the legal principles

employment | 17 Sep 2019
BY Hlengiwe Mahlangu
Despite developments in our law over the years, it seems that parties to an arbitration still have misconceptions on whether or not hearsay evidence is admissible in arbitration proceedings.
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New SARB Directive: reporting on material information technology and/or cyber incidents

technology, media and telecommunications | 17 Sep 2019
BY Rakhee Dullabh
The Prudential Authority ("PA") has issued a new Directive, the Directive 2/2019 Reporting on Material Information Technology and/or Cyber Incidents.
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Broadening the scope of the South African transfer pricing rules

tax | 10 Sep 2019
BY Lavina Daya
South Africa has transfer pricing legislation which generally applies to cross border transactions between connected persons.
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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 de…
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