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Africa tax in brief

tax | 13 Aug 2019
BY Celia Becker
The latest tax developments across Africa
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Mauritius to strengthen protection of IP rights

IP | 14 Apr 2017
BY 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 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

IP | 03 Sep 2019
BY 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 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

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

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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Africa tax in brief

tax | 10 Sep 2019
BY 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 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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Inbound interest bearing loans – section 31 versus section 23M of the Income Tax Act

tax | 10 Sep 2019
BY 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 2019
BY 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 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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