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KISCH IP
The rapid advancements in the mobile phone and ease of access to vast amounts of mobile applications ("Apps") has made it seem that there is an App for everything and anything.
KISCH IP
The law around ownership of the copyright subsisting in databases where two independent parties contributed to the final work.
KISCH IP
The Apple Store launched in July 2008 and made available to iOS users some 800 applications ("Apps") to download. As of March 2017, this number had increased to 2.2 million.
KISCH IP
A successful business is one which is able to exploit any opportunity available to it and, in doing so, maintain a competitive edge in its market.
KISCH IP
While the Advertising Standards Authority of South Africa ("ASA") is not quite out of the woods yet, it certainly appears to be recovering much of its former strength.
Clyde & Co
On 24 November 2017, the Supreme Court of Appeal ("SCA") ruled in favour of granting a loss of support claim to an aunt of the deceased.
Dentons
Dentons would like to thank Henwood & Company in Swaziland for this month's contribution to the Africa section of the Dentons South Africa Newsletter.This article provides an overview of the implications...
Dentons
Permanent Capital Vehicles (PCVs) are becoming increasingly popular in private equity, being deployed in emerging markets and sub-Saharan Africa in particular.
Dentons
The concept of residency is a crucial determinant in establishing a person's tax obligations in South Africa.
ENSafrica
The issue of offensive trade marks has been in the news quite a bit of late. Now, the European trade mark authorities have considered whether Brexit, the term used to describe the UK's departure...
ENSafrica
The 2014 changes to the South African Mineral and Petroleum Resources Royalty Act, 2008 (the "Royalty Act") have left mining companies and extractors ("taxpayers") in uncertain territory.
ENSafrica
The employee was (and still is) employed by the company as an electrician in the gold refining plant.
ENSafrica
It is clear that harm would be caused to SARS if a taxpayer realised a capital loss and that capital loss is set off against a capital gain in such year of assessment.
ENSafrica
Where there is a failure to comply with these requirements, the section 66 transaction is not binding on the state or the affected public institution.
ENSafrica
Many readers will know that UGG is a sheepskin boot originating from Australia.
Dentons
Syndicated loan transactions are a common feature in the South African loan market.
ENSafrica
The new South African Taxation Laws Amendment Bill, 2017 (the "TLAB 2017") was released following the public consultation process for the Draft Taxation Laws Amendment Bill, 2017 (the "Draft TLAB 2017").
ENSafrica
There are a number of considerations when relocating to another country that involve much more than a mere physical departure and the taking up of permanent residence in a foreign country.
ENSafrica
During the International Conference on Tax in Africa held in Abuja from 26 to 28 September 2017, the African Tax Administration Forum launched its "Toolkit for Transfer Pricing Risk Assessment...
ENSafrica
A transfer pricing unit, set up as an administrative technical structure forming part of the Large Taxpayers Directorate of the General Tax Administration, was launched on 25 September 2017 and ...
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ENSafrica
The employee was (and still is) employed by the company as an electrician in the gold refining plant.
ENSafrica
There are a number of considerations when relocating to another country that involve much more than a mere physical departure and the taking up of permanent residence in a foreign country.
Thipa Denenga
When a party institutes legal action against another party, the plaintiff is entitled to claim interest over and above the capital amount.
Fasken Martineau
The South African Competition Commission has since the beginning of 2017 prohibited eleven intermediate mergers and has recommended that four large mergers be prohibited.
Pieter van der Zwan & Associates
Understatement penalties (USP) are imposed in respect of understatements by a taxpayer.
Clyde & Co
In the recent decision of MEC, Health and Social Development, Gauteng v DZ [2017] ZACC 37, the Constitutional Court considered the potential benefits of allowing defendants to pay future medical expenses ...
Clyde & Co
On 10 November 2017 the Minister of Environmental Affairs published Proposed Regulations Pertaining to the Financial Provision for Prospecting, Exploration, Mining or Production Operations for public comment.
ENSafrica
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.
Dentons
Syndicated loan transactions are a common feature in the South African loan market.
Pieter van der Zwan & Associates
The Taxation Laws Amendment Bill introduces a revised set of rules that will apply to debt restructuring transactions that occur during years of assessment that commence on or after 1 January 2018.
Fasken Martineau
One might think that competition law would applaud a firm that submits an independent and competitive bid, in response to a tender aimed at lowering prices.
ENSafrica
In terms of section 64EA(a) of the Act, the beneficial owner of a cash dividend is liable for dividends tax in respect of that dividend.
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