Searching Content indexed under Fund Management/ REITs by ENSafrica ordered by Published Date Descending.
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Not All Dividends Are Ordinary
In the listed sector, shareholders may be presented with various elections to be made as regards the nature of distributions ...
South Africa
25 Mar 2019
Tax Revenews - Issue 20
whether a receipt by the appellant taxpayer in respect of a lease premium was of a revenue nature or a capital nature, considered.
South Africa
27 Feb 2019
Is Uganda Ready For REITs?
We set out below the key provisions of the REIT Regulations.
13 Apr 2018
REITs And Corporate Reorganisations: 2018 Updates
The South African tax provisions applicable to REITs were introduced by way of the insertion of section 25BB of the Income Tax Act, 1962, as well as consequential insertions in various sections of the Act during 2013.
South Africa
7 Mar 2018
Exchange Control Relaxations For Fund Managers?
In the 2017 South African Budget Review, specific statements were made from a tax and exchange control perspective in relation to fund managers.
South Africa
25 Apr 2017
What The 2017 South African Budget Review Means For Pension Funds
The 2017 South African Budget Review, published on 22 February 2017, contained several statements that may be of interest to pension funds, their investment managers and administrators.
South Africa
10 Mar 2017
SARS Amendments To The Trust Income Tax Return For 2015
During the 2014 tax year, the South African Revenue Service ("SARS") introduced a new income tax return for trusts (ITR12T) which was much more comprehensive than its predecessor.
South Africa
2 Dec 2015
The Implications Of Draft Information Circular 2 Of 2015
The Registrar of Pension Funds published a draft circular for comment on 27 February 2015 titled "The governance, winding-up and cancellation of the registration of a shell fund or a dormant fund without a board or liquidator".
South Africa
16 Oct 2015
New Advertising Regulations For Collective Investment Schemes
Board Notice 92 of 2014 sets out guidelines on how managers of collective investment schemes (both local and foreign) may market and advertise schemes to members of the public in South Africa.
South Africa
17 Mar 2015
Hedge Funds Now Regulated As Collective Investment Schemes
As has long been expected, the Minister of Finance recently exercised his powers under the Collective Investment Schemes Control Act to declare hedge funds collective investment schemes from 1 April 2015.
South Africa
17 Mar 2015
A Recap Of The REIT Provisions And The Latest Amendments Thereto
The provisions in the Income Tax Act No. 58 of 1962 pertaining to the taxation of Real Estate Investment Trusts ("REITs") are contained in section 25BB and were introduced into the Act with effect from 1 April 2013.
South Africa
20 Feb 2015
Pension Reform Act 2014 Signed Into Law
The new Act provides for stiffer penalties in the case of mismanagement or diversion of pension funds.
South Africa
28 Aug 2014
Africa Business in Brief Issue: 59
Angolan Sovereign Wealth Fund's economic diversification investments under way, but non-payment risks remain high.
South Africa
30 Apr 2014
REITS: Implementation Issues
The Real Estate Investment Trust regime is set to usher in a new era for the listed property sector by affording certain tax advantages to qualifying entities and providing certainty in respect of the tax treatment where certainty previously did not exist in the context of property loan stock companies.
South Africa
5 Jun 2013
Changes To The Definition Of "Resident" Affecting CFCs And SA Fund Managers
Two new changes have been proposed in the draft Taxation Laws Amendment Bill, 2012 (Bill) in relation to the definition of the term ‘resident’ in section 1 of the Income Tax Act, No 58 of 1962 (‘the Act’).
South Africa
30 Oct 2012
Hedge Fund Regulation Leaps Forward With The Release Of Policy Framework Document
National Treasury and the Financial Services Board released a policy document earlier this month which will have a marked impact on hedge funds and collective investment schemes.
South Africa
9 Oct 2012
The Financial Services Laws General Amendment Bill And Other Recent Legislative Reform For Pension Funds
On 21 September 2012 National Treasury ("Treasury") released two technical discussion papers on promoting household savings and retirement reform.
South Africa
8 Oct 2012
Proposed Tax Carve-Out For Foreign Funds
In the 2012 Budget Review it was stated that a specific carve out will be created for foreign funds which have active South African investment managers who provide guidance regarding African assets of such funds.
South Africa
12 Sep 2012
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