Policy, Law, Economics and Politics - Deepening Democracy through Access to Information
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26 May 2012
Legal Briefs
 
 
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18 May 2012
 
 
Intellectual Property holding companies and R&D tax credits
ENS
As intellectual property rights become increasingly important business assets, the need for tax planning in relation to IP becomes more important. A critical question is whether to hold...
 
 
09 Mar 2012
 
 
 
The claims procedure under the Red Book
ENS
Sub-Clause 20.1 of the International Association of Consulting Engineers (FIDIC) standard form contract for construction (“the Red Book) sets out the requirements a Contractor must follow to...
 
 
17 Feb 2012
 
 
 
Predictions - National Budget 2012
ENS
As with the immediate past two National Budgets - job creation and the nurturing of the economy will continue to be the priorities in the 2012 Budget. The priorities were re-emphasised in both the...
 
 
09 Feb 2012
 
 
 
The Frankie’s/Woolworths dispute: The law behind it
ENS
From time to time disputes regarding intellectual property rights catch the attention of the public. One such case is the dispute between Frankie’s and Woolworths regarding certain beverages...
 
 
08 Feb 2012
 
 
 
Adidas' stripes: The width of protection
ENS
The divergent views held by courts in various countries on the issue of similarity between trade marks, was well illustrated in a recent South African case. Adidas launched trade mark infringement...
 
 
08 Nov 2011
 
Reorganisation transactions and the deduction of interest in terms of the new section 23K
ENS
Following the drastic 18-month suspension of the intra-group relief available in section 45 of the Income Tax Act 58 of 1962 (“the Act”) announced on 2 June 2011 in the Draft Taxations Laws...
 
 
07 Nov 2011
 
Regulations on the allowance for energy efficiency savings
ENS
On 16 September 2011 the Minister of Energy (“the Minister”) published Regulations on the Allowance for Energy Efficiency Savings (“the Regulations”) under section 12L of the Income Tax Act...
 
 
04 Nov 2011
 
CGT on the conversion from par value shares to no par value shares
ENS
With the introduction of the Companies Act No. 71 of 2008 with effect from 1 May 2011, South African companies may convert their existing par value shares into no par value shares. Does this...
 
 
 
Legal Briefs
 
 
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