South Africa is one of the few countries in the world that imposes both estate duty and capital gains tax on the assets of a person on death. This paper presents an argument for the abolishment of estate duty in South Africa or, in the alternative, making the act of dying a non-...
South Africa is one of the few countries in the world that imposes both estate duty and capital gains tax on the assets of a person on death. This paper presents an argument for the abolishment of estate duty in South Africa or, in the alternative, making the act of dying a non-...
Structuring advice for the public and private sectors including stamp duty and general implications of corporate structures, tax, property deals, group reorganisations, settlement structures for public offerings, business acquisitions, leasing arrangements, financing arrangements and governance. Future cities ...
On the other hand, children enjoy protection in terms of the Constitution of the Republic of South Africa 1996. What is the position in the event of the sequestration of the estate of the parents'? The authors are of the opinion that the Insolvency Act should contain a provision that a ...
The duty to identify clients (this is found under Part 1 of FICA and is also commonly referred to as “know your client” or customer due diligence). The duty to keep records (this is found under Part 2 of FICA). Reporting duties and access to information (found under Part 3 of ...
positively to promote security awareness. The BG rules take the entrepreneur in the duty and write a safety and health signs at work before (BGV A8). Included are accurate hazard symbols, bid – and signs and regulations relating to the marking of escape routes, first aid facilities and so ...
We handle investor disputes where fraud, failure to maximize the value of shares, breach of fiduciary duty or shareholder oppression are the primary issues. We handle all manner of technology law issues, including copyrights, trademarks, cybersquatting, Digitial Millenium Copyright Act, trade secret...
positively to promote security awareness. The BG rules take the entrepreneur in the duty and write a safety and health signs at work before (BGV A8). Included are accurate hazard symbols, bid – and signs and regulations relating to the marking of escape routes, first aid facilities and so ...
Dubai and South Africa - in every conceivable environment, the hot times and the 'recession', below you'll hear from students from every corner of America, during the hot markets, flat-line markets and everything in between, my stuff has been tested in the most severe and unfavorable condit...
Hong Kong stamp duty also applies to a lease of real estate in Hong Kong, generally at a rate of 0.25% to 1% of the average yearly rent, depending on the term of the lease. Withholding tax on distributions There is no withholding tax on interest, dividends or distributions from a REIT ...