Policy, Law, Economics and Politics - Deepening Democracy through Access to Information
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26 May 2012
                       
 
 
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24 Feb 2012
 
 
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...
 
 
23 Feb 2012
 
The focus of SARS shifts to insurance companies
Cliffe Dekker Hofmeyr
It seems that the focus of the legislator and the revenue authorities has shifted from financial institutions to insurance companies. Apart from the elimination of so-called captive cell...
 
 
Continued focus on excessive debt in business operations
Cliffe Dekker Hofmeyr
Since the suspension of the application of section 45 (intra-group transactions) and section 47 (liquidations) to corporate restructuring rules during June and July 2011 there has been a continued...
 
 
Transfer pricing and the use of quasi equity loans
Cliffe Dekker Hofmeyr
It has often been a bone of contention between taxpayers and the revenue authorities as to whether a shareholders' loan should attract interest at market‑related rates in circumstances where the...
 
 
Interaction between company law and income tax law
Cliffe Dekker Hofmeyr
It seems that the legislative authorities have at last appreciated that a number of issues have arisen pursuant to the introduction of the new Companies Act 2008 on 1 May 2011. The introduction of...
 
 
04 Oct 2011
 
CDH wins three Best Lawyer of the Year 2011 awards
CLIFFE DEKKER HOFMEYR
Cliffe Dekker Hofmeyr is proud to announce that three of the firm's directors (partners) have been named "Lawyer of the Year 2011" and in all, 30 lawyers in the firm's Johannesburg and Cape Town...
 
 
12 Sep 2011
 
Retrospective legislation not always objectionable
CLIFFE DEKKER HOFMEYR
The Court of Appeal (Civil Division) gave judgment on 25 July 2011 in the matter of Huitson v HMRC, pertaining to the retrospective legislation that was introduced by the revenue authorities in...
 
 
 
                       
 
 
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