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19th July 2017 On 6 June 2017, the South African Revenue Service (“SARS”) issued binding private ruling 274 (“BPR 274”). BPR 274 deals with a venture capital... →
13th July 2017 We are delighted that, for the third consecutive year, ENSafrica has been identified as a leading international law firm for India-related work by... →
22nd June 2017 In terms of paragraph 2(1) of the Fourth Schedule to the Income Tax Act, 1962 (the “Act”), every employer, who is a resident of South Africa, or... →
3rd May 2017 ENSafrica has maintained its top ratings by independent rankings agency the Legal 500 in its 2017 Europe, Middle East and Africa Guide. The Legal... →
29th March 2017 One of the main surprises in the 2017 South African Budget Review was the announcement of what appeared to be a real shift in policy in respect of... →
Does a change of the terms of a share constitute a new “date of issue” for purposes of section 8E of the Income Tax Act?
1st February 2017 In terms of section 8E of the South African Income Tax Act, 1962 (the “Act”), dividends received by or accrued to a person in respect of certain... →