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Showing 1241 - 1250 of 1977 for "South Korea" with applied filters

News & Analysis

A Sub-Saharan Africa focus: Fraud and financial crime amidst the pandemic

17 September 2020 by Krevania Pillay and Tim Fletcher, in collaboration with Kroll Inc

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.

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

Morais Leitão advises winning consortium on Brisa purchase

30 April 2020 by Morais Leitão Galvão Teles Soares da Silva & Associados

Lisbon, April 28th, 2020 - Morais Leitão, through its M&A team led by partner Tomás Vaz Pinto and including managing associate Diana Ribeiro Duarte, advised the winning consortium on the purchase from the José de Mello Group and the Arcus European Infrastructure Fund 1 LP of two shareholder blocks representing a total of 81.1% of Brisa's voting rights.

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

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

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

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?