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The second proposed amendments (introduced during October 2011) seem to provide more clarity on most of the provisions which govern the research and development (R&D) tax incentive as compared to...
Recent amendments to s11D of the Income Tax Act 58 of 1962 (Act) signify wholesale changes in the way research and development (R&D) activities will be interpreted going forward. Until 31 March...
The patenting of South African software is the subject of much heated debate.
While the concept has never having been examined by our judicial system, software patent applications are being...