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Showing 1211 - 1220 of 1544 for "South%20Korea" with applied filters

News & Analysis

Corporate activity in Africa – has COVID-19 opened opportunities for investors?

17 September 2020 by Charles Douglas, Co-head of M&A, Bowmans

The COVID-19 pandemic has precipitated sharp drops in M&A deal value and volume in Africa. However, there are already indicators of increasing M&A interest, which is likely to accelerate. Here are some perspectives on the impact of the pandemic on M&A activity across the continent.

News & Analysis

Naughty or nice: Recent updates to EU's blacklist of non cooperative third countries tax

06 July 2020 by Cliffe Dekker Hofmeyr, Keshen Govindsamy and Tsanga Mukumba

Naughty or nice: Recent updates to EU's blacklist of non cooperative third countries tax

News & Analysis

Competition law in Africa – merger control and trade update

15 June 2020 by Albert Aukema, Preanka Gounden and Charissa Barden

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).

News & Analysis

MBH acts as counsel to Tana Capital in acquisition of Mabaret Al Asfara hospitals in Alexandria

02 June 2020 by Matouk Bassiouny & Hennawy

MBH acts as counsel to Tana Capital in acquisition of Mabaret Al Asfara hospitals in Alexandria

News & Analysis

The Novel Coronavirus (COVID-19) Guidance Document SUDAN

24 April 2020 by Matouk Bassiouny in association with AIH law firm

The Novel Coronavirus (COVID-19) Guidance Document SUDAN

News & Analysis

New legislation to be introduced to address the mismatch in respect of the taxation of foreign dividends received by REITs: A disincentive for REITs to invest offshore?

16 March 2020 by Cliffe Dekker Hofmeyr

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.

News & Analysis

Recent Financial Sector Tribunal decision provides interpretation of ‘solicitation’ for the purposes of Section 65 of the Collective Investment Schemes Control Act, 2002

11 February 2020 by Nuhaa Amardien and John Gillmer

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).

News & Analysis

Novel Coronavirus fallout: Implications for businesses and operations

11 February 2020 by Kareena Teh, Philip Kwok & Catherine Wong

BRIEFING: Hong Kong, 11 February, 2020

News & Analysis

Is a debt a loan for tax purposes?

28 January 2020 by Emil Brincker and Aubrey Mazibuko

Is a debt a loan for tax purposes?

News & Analysis

Guide to Doing Business in Serbia: 2019

01 December 2019 by JPM Janković Popović Mitić

This Guide is intended to address some of the most important aspects affecting doing business in Serbia and to give an overview of key recent developments as well as an introduction to the legal system, foreign investment, currency regulations and incentives, labour matters and business vehicles and their relevant restrictions and liabilities.