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Africa tax in brief
tax | 13 Aug 2019BY Celia Becker The latest tax developments across Africa
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Mauritius to strengthen protection of IP rights
IP | 14 Apr 2017BY Pravin Barthia There have been some encouraging developments following Mauritius’ announcement that it planned to strengthen the protection of intellectual property rights (“IPR”)
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Mauritius: The industrial property act 2019
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
IP | 03 Sep 2019BY Rachel Sikwane 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
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
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
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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Africa tax in brief
tax | 10 Sep 2019BY Celia Becker The latest tax developments across Africa
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Broadening the scope of the South African transfer pricing rules
tax | 10 Sep 2019BY 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 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 de…
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Inbound interest bearing loans – section 31 versus section 23M of the Income Tax Act
tax | 10 Sep 2019BY Simon Weber "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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Global Legal Insights chapter - Blockchain and Cryptocurrency Regulations 2019 | SA
chapter | 11 Sep 2019BY Angela Itzikowitz, Ina Meiring Global Legal Insights chapter - Blockchain and Cryptocurrency Regulations 2019 | SA
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Admitting hearsay evidence: the legal principles
employment | 17 Sep 2019BY 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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