Policy, Law, Economics and Politics - Deepening Democracy through Access to Information
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28 May 2012
                       
 
 
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23 Feb 2012
 
 
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...
 
 
05 Sep 2011
 
 
 
A Plan B for the World Economy (September 2011)
ECONOMICS
In this Global Labour Column, Christian Kellermann outlines a progressive Plan B for the world economy which could give birth to a form of ‘decent capitalism’, respectful of the environment,...
 
 
23 Jun 2011
 
SA: statement by Pravin Gordhan, Minister of Finance, on the introduction of the Tax Administration Bill (23/06/2011)
Statements

The Tax Administration Bill is introduced in Parliament today for public comment and is an attempt to simplify, to provide greater certainty and better coherence in South African tax...

 
 
22 Jun 2011
 
Dividend cessions
CLIFFE DEKKER HOFMEYR
The antecedent divestment of a right to a dividend has been a feature of our tax law for longer than I have been in practice. (Hiddingh v CIR 1941 AD 111.)
 
 
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...
 
 
18 Feb 2011
 
Capital Gains Tax and Trusts: Is there a pipe?
CLIFFE DEKKER HOFMEYR
Rene Magritte (1898 - 1967), the Belgian Surrealist artist, painted a smoking pipe and below it the words "Ceci n’est pas une pipe" ("This is not a pipe"). And, of course, the painting of the...
 
 
28 Jan 2011
 
Tax and exchange control considerations on the transfer of shares in South African companies between non-residents
CLIFFE DEKKER HOFMEYR
It is quite common for multinational organisations to embark on restructuring projects affecting subsidiaries situated across the globe, including South Africa. As part of a restructuring process,...
 
 
21 Oct 2010
 
Foreign partnerships become transparent
CLIFFE DEKKER HOFMEYR
In South Africa (SA) a partnership is not a legal person distinct from the partners. Partners are liable for the debts of the partnership equally or as otherwise agreed. In this way, a partnership...
 
 
 
                       
 
 
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