Showing 41 - 50 of 120 for "" with applied filters
29 September 2020 by
Bowmans and Udo Udoma & Belo-Osagie enter into an alliance to better serve clients across Africa - effective 1 September 2020
23 September 2020 by
ENSafrica recognised across Sub Saharan Africa as top firm in South Africa and Namibia and for their M&A project finance and capital markets work at major awards Leading firm take five trophies home at the inaugural IFLR Awards for Sub Saharan Africa
17 September 2020 by
Sub-Saharan Africa (SSA) boasts some of the world’s fastest growing economies. While emerging markets hold huge untapped potential, these economies also come with inherent vulnerabilities. In the wake of COVID-19, emerging markets are, for example, more likely to be affected by factors such as capital outflows, rapid currency devaluations, sovereign debt burdens, revenue loss linked to lower commodity prices, and limited capacity for fiscal support. In short, the global pandemic will hit these economies the hardest.
06 July 2020 by
Naughty or nice: Recent updates to EU's blacklist of non cooperative third countries tax
15 June 2020 by
Amidst the devastating COVID-19 pandemic, there have been some interesting competition law developments in Africa during 2020 thus far. This article focuses on the recent merger control and trade developments, which are not COVID-19 specific (see article on COVID-19 updates here) in Nigeria, Kenya, Common Market for Eastern and Southern Africa (COMESA), and the African Continental Free Trade Area (AfCFTA).
16 March 2020 by
In essence, real estate investment trusts (REITs) are treated as conduits through which the income they derive, flows to their shareholders. The main advantage of a REIT is therefore that a deduction of the distribution made by the REIT to its shareholders may be claimed against its income provided that it is a qualifying distribution. By nature, REITs distribute most of their income to their shareholders and will usually pay little or no income tax on the distributions, instead shareholders will be liable to pay income tax on the distributions received from REITs. REITs are, however, taxed on the taxable income they retain at the standard corporate tax rate.
11 February 2020 by
In a recent decision handed down in respect of the matter between 36One Asset Management (Pty) Ltd (36One) and the Financial Sector Conduct Authority (FSCA), the Financial Sector Tribunal (Tribunal) provided an interpretation of the meaning of “solicit” as defined in the Collective Investment Schemes Control Act, 2002 (CISCA).
28 January 2020 by
Is a debt a loan for tax purposes?
28 January 2019 by
BREIFING: Johannesburg, 28 January, 2019
10 December 2018 by
BRIEFING: Johannesburg, 10th December