Policy, Law, Economics and Politics - Deepening Democracy through Access to Information
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3 March 2015
Legal Briefs
 
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26 Feb 2015
 
 
Retention bonuses – for employees only
Cliffe Dekker Hofmeyr
Awarding bonuses to employees reminds deserving individuals of their value to the employer and strengthens the trust and loyalty in an employment relationship. As the name suggests, the intention...
 
 
Clarification of Section 45(3a) of the Income Tax Act for cross-border intra-group transactions
Cliffe Dekker Hofmeyr
Binding Private Ruling 178 (BPR 178) concerned an applicant seeking clarity on the tax consequences of an international corporate restructuring in terms of section 42 (asset-for-share transaction)...
 
 
Increase in individual tax rates, transfer duty exemption
Cliffe Dekker Hofmeyr
The long anticipated increase in individual tax rates finally materialised in the Budget, but was surprisingly not only targeted at the higher income brackets.  The Minister rather chose the more...
 
 
Budget Summary: The influence of the Davis Committee on the budget proposals
Cliffe Dekker Hofmeyr
Upon perusal of the proposals contained in the Budget, it is clear that the Davis Committee had a significant impact on the policy trends and the suggestions that have been made. Apart from the...
 
 
25 Feb 2015
 
Debt reduction and mining assets
Cliffe Dekker Hofmeyr
On 18 February 2015, the South African Revenue Service (SARS) released Binding Private Ruling 187 (Ruling), which dealt with the waiver of a loan subsequent to the implementation of an intra-group...
 
 
24 Feb 2015
 
Sale of shares subject to suspensive conditions
Cliffe Dekker Hofmeyr
The South African Revenue Service (SARS) released Binding Private Ruling No 189 on 19 February 2015, which dealt with the sale of shares subject to suspensive conditions.  Two trusts had acquired...
 
 
23 Feb 2015
 
South Africa: A haven for cybercrime
Cliffe Dekker Hofmeyr
A statement issued in January this year by the White House detailed the agreement between US President Barack Obama and UK Prime Minster David Cameron to conduct cybersecurity wargames to assist...
 
 
20 Feb 2015
 
Validly cancelling or amending an agreement via email in spite of a non-variation clause
Cliffe Dekker Hofmeyr
Standard non-variation clauses in agreements seek to ensure that any variation or consensual cancellation of the agreement is formally agreed to by the parties, usually by requiring that such...
 
 
 
Legal Briefs
 
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