By Jens Brodbeck
Following a round of public comments in relation to the Draft Notice, on 28 October 2016, SARS released a final version of the notice, setting out the documents required to be kept specifically for transfer pricing purposes.
By Clinton van Loggerenberg
, Dean Rose
On 23 September 2016, the South African Registrar of Securities Services announced the commencement of certain amendments to the JSE Debt Listings Requirements (the "DLRs").
By Sanjay Kassen
In terms of the Regulations, all parties to a "major B-BBEE transaction" are required to register the transaction with the B-BBEE Commission.
By Hannelie la Grange
The CRS require the trustees to identify the settlor, beneficiaries and other natural persons exercising ultimate effective control and report the necessary financial information to the relevant foreign revenue authority.
By Celia Becker
ECOWAS, the Nigeria Federal Inland Revenue Service and the World Bank Group co-hosted the first Transfer Pricing Regional Meeting for ECOWAS member states in Abuja, Nigeria from 11 to 13 October 2016.
By Willem Le Roux
, Pieter Colyn
, Celeste Coles
, Warren Hendricks
, Gerhardt Ehlers
, Tyla Foster
ENSafrica's MOHS department recently represented AngloGold Ashanti Limited in a South African Labour Court case, which has culminated in a judgment that sets out important legal principles and requirements.
By Annalie Pinch
In this case, SARS relied on section 103(2) to disallow the set off of ABC (Pty) Ltd's ("ABC's") assessed loss against income derived by ABC in respect of its 2005 to 2008 years of assessment.
By Celia Becker
On 19 September 2016, the National Assembly adopted the Amending Budget Law 2016.
By Gaelyn Scott
Two US trade mark cases have dominated the headlines, and one of these has made it all the way to the US Supreme Court.
By Varusha Moodaley
SARS subsequently conducted an audit in 2013, four years after the tax invoice in question had been raised by Corevest.
By Delene Bertasso
Trade mark law may be contained in statutes, but judges are the ones who interpret the statutes.
By Vanessa van Coppenhagen
The IPCF reflects the DTI's views on South Africa's IP policy position in the form of a consultative instrument.
By Aslam Patel
, Peter Le Roux
If sheriffs act unreasonably and hastily when executing a writ of execution, they may face adverse costs orders.
By Lloyd Christie
, Ricardo Pillay
The recent SCA case of Transnet v Total is important not only for those in the petroleum industry, but also, more generally, when it comes to aspects of competition and discrimination.
By Amrisha Raniga
Despite being in existence for years, many have only recently become familiar with encryption. This follows heightened publicity around its use on popular social media platforms...