Cliffe Dekker Hofmeyr
Traction on amendments to MPRDA: re-classification and referral to the National House of Traditional Leaders
2nd March 2016 The National Assembly and National Council of Provinces (NCOP) has recently announced the re-classification of the Mineral and Petroleum Resources... →
Renewable Energy Development Zones to aid future REIPPPP bidding rounds
26th February 2016 On 17 February 2016 the Cabinet of the Republic of South Africa (Cabinet) approved the gazetting of Renewable Energy Development Zones (REDZs).... →
Transfer duty implications arising from the 2016 Budget Speech
26th February 2016 In the 2016 Budget recently delivered by Minister of Finance, Pravin Gordhan, it was announced that our current taxes on wealth are under review by... →
The attention is turning to trusts
25th February 2016 Currently trusts are used as an important vehicle to avoid the payment of estate duty and to create an insolvency remote vehicle through means of... →
Concerted drive to target offshore funds announced in 2016/17 Budget
25th February 2016 The 2016/17 Budget announced a concerted drive to target offshore funds and thereby broaden a tax base that is struggling to keep up. “This is not... →
More regulatory intervention for insurers?
11th February 2016 This month a second draft of the Insurance Bill (the Bill) was tabled and now incorporates submissions made by interested parties towards the end... →
Retrenchment: is LIFO the only way to go?
9th February 2016 Can an employer use selection criteria other than last in first out (LIFO) during the retrenchment process? This was the question the Labour Court... →
Is the OECD’s base erosion and profit shifting action plan on transfer pricing flexing the arm’s length principle’s muscles; or proposing a different pricing standard under the guise thereof?
8th February 2016 Using South Africa as our departure point, s31 of the Income Tax Act, No 58 of 1962 (Act) provides that the tax payable in respect of international... →
