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25 June 2017
Legal Briefs
 
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22 Jun 2017
 
 
Employees’ tax withholding obligations in respect of share incentive arrangements
ENS AFRICA
In terms of paragraph 2(1) of the Fourth Schedule to the Income Tax Act, 1962 (the “Act”), every employer, who is a resident of South Africa, or representative employer in the case of any employer...
 
 
03 May 2017
 
ENSafrica recognised for its business and industry knowledge in Africa
ENS AFRICA
ENSafrica has maintained its top ratings by independent rankings agency the Legal 500 in its 2017 Europe, Middle East and Africa Guide. The Legal 500 says of the firm: “ENSafrica is praised for its...
 
 
29 Mar 2017
 
Intellectual property tax and exchange control reform – the details revealed
ENSAFRICA
One of the main surprises in the 2017 South African Budget Review was the announcement of what appeared to be a real shift in policy in respect of the tax and exchange control treatment of certain...
 
 
Exchange control relaxations for fund managers?
ENSAFRICA
In the 2017 South African Budget Review, specific statements were made from a tax and exchange control perspective in relation to fund managers. We briefly consider below whether these statements...
 
 
01 Feb 2017
 
Does a change of the terms of a share constitute a new “date of issue” for purposes of section 8E of the Income Tax Act?
ENS AFRICA
In terms of section 8E of the South African Income Tax Act, 1962 (the “Act”), dividends received by or accrued to a person in respect of certain shares and “equity instruments”, as defined, must be...
 
 
Africa tax in brief
ENS AFRICA
ANGOLA: Budget Bill, 2017 approved and adopted by National Assembly On 17 November 2016, the National Assembly approved the Budget Bill, 2017. The final version of Budget Law, 2017 was adopted by...
 
 
30 Jan 2017
 
Paternity leave a step closer to becoming law
ENSAFRICA
While part 1 of this ENSight looks at South Africa’s fresh approach to maternity leave, this part looks at an even more dramatic legislative shift, which could soon see the following fundamental...
 
 
26 Jan 2017
 
The new approach to maternity leave
ENSAFRICA
2017 looks set to bring about unprecedented change in South Africa when it comes to leave relating to the birth or adoption of a child. A fresh approach to maternity leave has already been...
 
 
 
Legal Briefs
 
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