If this email is not displayed correctly please click here

Real Estate

11 January 2019
Jessica Carr Clarification in SARS' latest issue of Interpretation Note 64

South Africa - Cliffe Dekker Hofmeyr

The South African Revenue Service recently published the fourth issue of Interpretation Note 64, which seeks to provide guidance on the application and interpretation of Section 10(1)(e) of the Income Tax Act. With the rising prevalence of complex developments, security estates, shopping centres, wellness compounds and high-rise flats in South Africa, body corporates, homeowners' associations and share block companies are commonplace and clear guidelines as to the taxation of these entities is imperative.

Author: Jessica Carr
Read more

Recent updates

George Ioannou Rent control court rules on outstanding rent

Cyprus - George Z Georgiou & Associates LLC

Authors: George Ioannou, Alex Themis
Michael Lips Federal Supreme Court decision on compensation due to limitation of secondary homes

Switzerland - Pestalozzi Attorneys at Law Ltd

Authors: Michael Lips, Evelyn Frei
Alexander Mühleisen Formal requirements on agreements to amend real estate purchase contracts after conveyance

Germany - Noerr LLP

Authors: Alexander Mühleisen, David Zafra Carollo
Miguel Beltrán R Title insurance and indigenous rights

Mexico - Santamarina y Steta SC

Author: Miguel Beltrán R

ONLINE MEDIA PARTNERS