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Norton Rose Fulbright – law around the world

With offices in Johannesburg, Durban and Cape Town, we have more than 200 lawyers working across the spectrum of legal disciplines. Our clients include financial institutions, major industrial and commercial corporations, mining houses, parastatals and government departments.

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Publications

  • February 21, 2017

    EU v US intermediate financial holding company regimes

    On 23 November 2016, the European Commission published draft legislative proposals to amend key pieces of the EU’s banking and resolution regimes covering the Fourth Capital Requirements Directive (CRD IV)1, Capital Requirements Regulation (CRR)2, Bank Recovery and Resolution Directive (BRRD)3and the Single Resolution Mechanism Regulation.

  • February 16, 2017

    South African Budget 2017 - Withholding tax on dividend income

    The dividends withholding tax, which is currently set at 15%, falls below the global standard set by the Organisation for Economic Co-operation and Development. It has thus been increased to 20% with effect from 22 February 2017. The exemption rates for inbound foreign dividends will accordingly be adjusted in line with this increase with effect from 1 March 2017.

  • February 16, 2017

    South African Budget 2017 - Corporate tax proposals

    The taxation of debts which are forgiven or discharged for less than face value has been subject to complex rules for some time. The revenue authorities have grappled with different methods to be applied, particularly in an environment where a number of companies are failing.

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