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 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?

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... 

 Africa tax in brief

Africa tax in brief

1st February 2017 ANGOLA: Budget Bill, 2017 approved and adopted by National Assembly On 17 November 2016, the National Assembly approved the Budget Bill, 2017. The... 

Paternity leave a step closer to becoming law

Paternity leave a step closer to becoming law

30th January 2017 While part 1 of this ENSight looks at South Africa’s fresh approach to maternity leave, this part looks at an even more dramatic legislative shift,... 

More ENS
The new approach to maternity leave

The new approach to maternity leave

26th January 2017 2017 looks set to bring about unprecedented change in South Africa when it comes to leave relating to the birth or adoption of a child. A fresh... 

Petroleum Industry Bill to be passed in 2017

Petroleum Industry Bill to be passed in 2017

16th January 2017 The Minister of State for Petroleum, Ibe Kachikwu, says the federal government will pass the Petroleum Industry Bill and revamp the nation's... 

Leading Ugandan corporate and commercial lawyer joins ENSafrica

Leading Ugandan corporate and commercial lawyer joins ENSafrica

14th December 2016 ENSafrica, Africa’s largest law firm, is pleased to announce that leading Ugandan corporate and commercial lawyer Phillip Karugaba will join the... 

 Bite your tongue!

Bite your tongue!

13th December 2016 Witnesses giving evidence before the Commission for Conciliation, Mediation and Arbitration (“CCMA”) should take care when making statements that... 

NNPC welcomes its unbundling under proposed Petroleum Bill

NNPC welcomes its unbundling under proposed Petroleum Bill

12th December 2016 The Nigeria National Petroleum Corporation (NNPC) on 7 December gave the thumbs up to the Petroleum Industry Governance Bill (PIGB) being... 

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