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1
Ineligibility And Disqualification Of Directors
There is a distinction that is drawn between someone who is ineligible to be director of a company and someone who is disqualified from being a director of a company.
South Africa
21 Nov 2013
2
Deduction And Recoupment Of Expenditure On Repairs –SARS Provides Guidance
On the 6th of August 2013 SARS released an interpretation note which seeks to shed some light on the interpretation of section 11(d) of the Income Tax Act (Act 58 of 1962) which allows a deduction for expenditure incurred on repairs for the purposes of trade.
South Africa
21 Nov 2013
3
Moratorium On Claims In Business Rescue Proceedings
One of the new concepts introduced by the new Companies Act is the concept of business rescue.
South Africa
21 Nov 2013
4
Renunciation Of An Inheritance – SARS Clarifies Tax Consequences
A person nominated to receive an inheritance, whether in a will or by virtue of the laws of intestate succession, may choose to either adiate or repudiate that inheritance.
South Africa
20 Nov 2013
5
Trusts As Shareholders And Buy And Sell Agreements
In a previous article the use of trusts in companies as valuable BBBEE planning strategies was highlighted; specifically from a compliance perspective.
South Africa
20 Nov 2013
6
Employee Share Schemes Where (Inter Vivos) Trusts Are Shareholders
In recent years (inter vivos) trusts have become a popular vehicle to use for purposes of employee share schemes to facilitate empowerment transactions within the private sector.
South Africa
20 Nov 2013
7
Will The Proposed Revision To The B-BBEE Codes Of Good Practice Lead To Increased Fronting Activity?
The proposed changes to the Broad-Based Black Economic Empowerment ("B-BBEE") codes now intend to make "ownership" a compulsory priority element.
South Africa
20 Nov 2013
8
The Importance Of Drafting Wills
There are still many South African citizens who have not planned for the devolving of their estate, or the future interests of their remaining loved ones once they are deceased.
South Africa
19 Nov 2013
9
Disclosure Of Director's Personal Financial Interest
One of the duties imposed on a director of a company is the duty to avoid conflict of interest - this forms part of the director‟s fiduciary duties.
South Africa
8 Nov 2013
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