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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
03 December 2018 by
BREIFING: Johannesburg, 3 December, 2018
11 October 2018 by
BRIEFING: Johannesburg, 11 October, 2018
21 September 2018 by
BRIEFING: Johannesburg, 21 September, 2018
09 August 2018 by
BRIEFING: Johannesburg, 9 August, 2018