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SARS recently published a draft legislation that will deal with tax allowances to be claimed in respect of production costs and post production costs in respect of films. Even though a film owner can still claim a film allowance in respect of production costs and post production costs once used by the film owner in the production of income, a number of principles have been restated.

SARS recently released an updated version of a comprehensive guide to capital gains tax. This guide, which is even more comprehensive than the traditional handbooks, provide not only clear examples of how to implement CGT, but a number of new thoughts are also reflected in the guide. This is surely to become one of the foremost works on CGT for a long time.

The favourable tax treatment afforded to dividends in contrast to other forms of income (including capital gains subject to capital gains tax) in terms of South African tax law

This comprehensive legal briefing covers recent developments across African jurisdictions, including constitutional interpretation in Ghana, AI policy governance in South Africa, competition law threshold changes...

A recent decision by the High Court of Uganda in the case of Simbamanyo Estates Ltd v Equity Bank (U) Ltd, Equity Bank Ltd, and Bank One Ltd has provided significant clarity...

This comprehensive legal update covers critical developments across African jurisdictions, including Rwanda's new VAT framework for digital services, Mauritius's groundbreaking ecocide legislation, and South Africa's evolving regulatory landscape for mutual banks, prediction markets, and VAT treatment of insurance products. The collection also examines corporate governance questions around director independence under King V and explores how recent amendments are reshaping market access and compliance obliga

The Competition Tribunal has recently approved the South African leg of the global acquisition by Nestlé S.A. of the infant nutrition business of Pfizer Inc.

Every business is susceptible to fraud.

Within the global trend towards sustainable finance opportunities and initiatives, green bonds have gained significant attention. Perhaps less well known, a sub-category of green bonds...

This newsletter includes summaries of recent media releases and new developments relating to immigration in Australia.

The Australian Federal Court in D'Arcy v Myriad Genetics Inc. has unanimously upheld a previous Federal Court decision that isolated gene sequences are patentable.

You know what it's like – you have a cushy job, you're earning well, you're travelling the world. Yet, you're still not happy.

As businesses continue to operate in an increasingly globalised economy, the transfer of personal data across international borders has become a critical aspect of many operations.

In the wake of increasing calls for land administration reforms in Ghana, Parliament of Ghana passed the new Land Act, 2020 (Act 1036) (the "Land Act") in December 2020.

In 2008, the assent of the Anti-Counterfeit Act by the then president, the late Mwai Kibaki, put counterfeiters on notice that there was a new sheriff in town: the Anti-Counterfeit Authority...

Kenya is one step closer to appointing its first Data Protection Commissioner ("Commissioner"), a mission that has been met with some obstacles.

In a landmark decision that reshapes Kenya's leasehold landscape, the Supreme Court of Kenya (the "Supreme Court") has delivered a powerful verdict in Sehmi & Another...