Searching Content indexed under Corporate/Commercial Law by Robert Gad ordered by Published Date Descending.
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The South African Taxation Of Trusts: Recent Developments
The Davis Tax Committee's first interim report was released in July 2015 and made various significant recommendations to the Minister of Finance regarding the taxation of trusts in South Africa.
South Africa
23 Sep 2016
Settlors Beware: Control Over The Assets Of A Trust
The establishment of an offshore discretionary trust ("the Trust") by a South African tax resident person ("Settlor") gives rise to various South African tax considerations.
South Africa
1 Mar 2016
Company Mergers And Tax (Part 1)
In a series of articles we will consider the relationship between the merger and acquisition rules in the new Companies Act 71 of 2008 ("Companies Act") read with the relevant provisions of the Income Tax Act 58 of 1962 ("ITA") and of the new Tax Administration Bill.
South Africa
15 Mar 2012
Recent Case Law - Bad News For Companies Granting Equity For Services
The Supreme Court of Appeal ("SCA") delivered judgment in favour of the South African Revenue Service ("SARS") on 28 September 2011 in the case of CSARS v Labat Africa Limited (669/10) [2011] ZASCA 157, where the court was tasked with deciding whether Labat Africa Limited ("Labat") could deduct from its income the value of shares issued in consideration for the acquisition of a trademark by assignment
South Africa
7 Dec 2011
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