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tax treatment of capitalisation of interest in Rwanda
tax | 30 Sep 2019BY 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 2019BY 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 2019BY 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 2019BY 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 2019BY 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 2019BY 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 2019BY telecoms and media in brief | issue 6
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Explosion of merger police
19 Sep 2019BY 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 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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New SARB Directive: reporting on material information technology and/or cyber incidents
technology, media and telecommunications | 17 Sep 2019BY 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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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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