This website uses cookies to ensure you get the best experience. If you continue to use this site without changing your cookie settings we assume you consent to the use of cookies on this site.

 
 

search results:

Profit or capital nature of sales decides tax rate

Business Law and Tax Review | 18 Aug 2019
BY Peter Dachs
One of the most fundamental questions in SA tax law is whether the receipt from disposal of an asset is capital or revenue in nature.
READ MORE

Time is of the essence … procedurally speaking

employment | 18 Aug 2019
BY Naa’ilah Abader
A recent South African case illustrates that an important element of procedural fairness is to ensure that disciplinary proceedings, including any appeal processes, are concluded expeditiously.
READ MORE

Zambia: Sales Tax Bill published

Africa regulatory ENSight | 18 Aug 2019
BY Celia Becker
Zambia's value-added tax system is to be abolished and replaced with the Sales Tax Bill, which was presented to parliament for its first reading on 2 April 2019.
READ MORE

The Employment Law Review

chapter | 18 Aug 2019
BY Brian Patterson, Stuart Harrison, Zahida Ebrahim
10th Ed | South Africa
READ MORE

Don’t be a sell-out, but working during strike action could be a bonus

employment | 18 Aug 2019
BY Nils Braatvedt
Can employers incentivise or reward non-striking employees who pick up the slack?
READ MORE

The Range Rover in China, copyright in South Africa

IP | 18 Aug 2019
BY Rachel Sikwane
What protection exists for product shapes such as the shapes of vehicles?
READ MORE

Donald Trump and bad faith

IP | 18 Aug 2019
BY Rowan Forster
Donald Trump comes up in our articles from time to time. As does the issue of bad faith. Both come up in this one.
READ MORE

The male torso: is it distinctive?

IP | 18 Aug 2019
BY Gaelyn Scott
There was a highly unusual trade mark opposition matter in the USA recently. The case of In re Coscentra B.V involved a comparison of two perfume bottles in the shape of a male torso.
READ MORE

Chips! The watchdog is back

Business Law and Tax Review | 18 Aug 2019
BY Gaelyn Scott
Business Law and Tax Review | May 2019
READ MORE

Competition can now levy high merger penalties

Business Law and Tax Review | 18 Aug 2019
BY Aziza Mdee, Derushka Chetty
Business Law and Tax Review | May 2019
READ MORE

When a business can claim for interest on loans

Business Law and Tax Review | 18 Aug 2019
BY Peter Dachs
Business Law and Tax Review | May 2019
READ MORE

SARS publishes draft rules for the administration of the carbon tax

tax | 18 Aug 2019
BY Mansoor Parker, Pierre Botha
The draft rules are proposed to come into effect on 5 June 2019.
READ MORE

Africa tax in brief

tax | 18 Aug 2019
BY Celia Becker
The latest tax developments across Africa.
READ MORE

The interaction between the debt reduction rules and other provisions of the Income Tax Act

tax | 18 Aug 2019
BY Carmen Gers
How do these rules interact with other provisions of the Act?
READ MORE

Extended scope of “electronic services”: new VAT frontier or Pandora’s box?

tax | 18 Aug 2019
BY Annelie Giles
South Africa’s National Treasury has published revised Electronic Services Regulations, significantly expanding the scope of electronically supplied services that are subject to VAT.
READ MORE