Policy, Law, Economics and Politics - Deepening Democracy through Access to Information
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19 May 2013
                       
 
 
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01 Aug 2012
 
 
The introduction of REITs
Cliffe Dekker Hofmeyr
One of the welcomed aspects that is dealt with in the latest draft of the Taxation Laws Amendment Bill, 2012 (Bill) is the introduction of the long-awaited Real Estate Investment Trusts (REITs)....
 
 
19 Jul 2012
 
'I Do' – But How?
Cliffe Dekker Hofmeyr
Marital status and the regime your marriage is subject to, is core to the law of succession and holds fundamental implications for your estate.   The types of marriage regimes a person can choose...
 
 
16 Mar 2012
 
Cliffe Dekker Hofmeyr director resignations
Cliffe Dekker Hofmeyr
Cliffe Dekker Hofmeyr has accepted the resignations of Joz Coetzer, Craig Whitley and Nathisha Maharaj, all Directors in the Finance and Banking practice at Cliffe Dekker Hofmeyr in Johannesburg....
 
 
06 Mar 2012
 
DLA Cliffe Dekker Hofmeyr ranks first in survey of South Africa’s leading law firms
Cliffe Dekker Hofmeyr
For the second year in a row, business law firm DLA Cliffe Dekker Hofmeyr has been ranked first overall and rated South Africa’s most outstanding large law firm.
 
 
27 Feb 2012
 
Introduction of toll fees in Gauteng
Cliffe Dekker Hofmeyr
It has now been announced that toll fees will become payable in Gauteng with effect from 30 April 2012. Even though the Government agreed to fund SANRAL with a once-off payment of R5,75billion, a...
 
 
Carbon Tax
Cliffe Dekker Hofmeyr
The National Treasury circulated a comprehensive Policy Paper weighing up the various options and consequences of introducing a Carbon Tax in December 2010. We have keenly awaited an indication of...
 
 
24 Feb 2012
 
Securities Transfer Tax : End of the broker's exemption
Cliffe Dekker Hofmeyr
Currently South Africa has a Securities Transfer Tax which is payable on the change of the beneficial ownership of both listed and unlisted shares. Currently there is an exemption for brokers in...
 
 
Determination of the value of fringe benefits
Cliffe Dekker Hofmeyr
The Seventh Schedule of the Income Tax Act provides for the value of certain non-cash benefits received by virtue of employment to be subject to PAYE on a monthly basis. Depending on the type of...
 
 
Reduction in rate for Personal Service Providers
Cliffe Dekker Hofmeyr
The flat tax rate of 33% applicable to Personal Service Providers will be reduced to 28%, without much reasoning from Treasury. The move to reduce the flat rate is welcomed, but seemingly carries...
 
 
Conclusion of tax information exchange agreements
Cliffe Dekker Hofmeyr
True to its word, the South African Government has concluded a number of exchange of information agreements with so-called perceived tax havens so as to address the perceived risk that amounts may...
 
 
Reduction of tax rate for foreign companies
Cliffe Dekker Hofmeyr
It is proposed that the corporate income tax rate for foreign companies with domestic income be reduced from the current 33% to 28%. The move was widely expected with the abolishment of Secondary...
 
 
Renewable energy tax allowances
Cliffe Dekker Hofmeyr
Section 12B of the Income Tax Act allows for the deduction of plant and machinery used in the generation of electricity from renewable resources on a 50/30/20 basis. A contentious issue that arises...
 
 
Mark-to-market taxation of financial instruments
Cliffe Dekker Hofmeyr
Currently some financial traders utilise the provisions of Section 24J(9) to effectively provide for the taxation of their interest-bearing instruments on a mark‑to‑market basis linked to the...
 
 
23 Feb 2012
 
Increase in capital gains tax rates
Cliffe Dekker Hofmeyr
After more than 10 years of relatively modest and unchanged Capital Gains Tax ("CGT") rates, the 2012 budget proposes an increase in the effective capital gains tax rates in order to enhance the...
 
 
05 May 2011
 
Australian perspective on privileged tax advice provided by accountants
CLIFFE DEKKER HOFMEYR
Having regard to the complex tax and accounting rules and the interaction between these two disciplines across the globe, the logical conclusion is that tax is no longer the sole playground of...
 
 
 
                       
 
 
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