A crash course in Tax Information Exchange Agreements

The attached slides formed part of a recent presentation on the development of Tax Information Exchange Agreements with tax havens and their use by South Africa in the context of the upcoming Voluntary Disclosure Programme. They also contain an example of a VDP calculation involving a pour-over trust structure, and criticise the VDP.Click here to […]

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The Lie of the Land: Law and Land Seizure in Zimbabwe 1890 – 2010

What do the land seizures by the early occupiers of what is now Zimbabwe have in common with those that we have seen in the 21st century in that same territory? Jeremy Gauntlett SC examines both in his 9th Mofokeng lecture delivered on 15 October 2010.My topic concerns the ‘pursuit’ of land between the Limpopo […]

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Breaches in Corporate Governance at Sentech – Are They Defensible?

Is the confession to Parliament by Sentech chairman Quraysh Patel that its board was ‘forced to flout sound corporate governance principles over the past few months and intervene in the day-to-day operations of the state-owned signal distributor to rescue it from the doldrums’ as defensible as he maintained? Tom Wixley, co-author of Siber Ink’s Corporate […]

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Reform of the Costs Regime – South African Prespective

The most basic of economic laws – that of supply and demand – would suggest that introducing more and more lawyers in the legal system should drive the price of legal services down and improve access to justice. Somehow that doesn’t seem to apply in SA. The current costs regime is riddled with perverse incentives […]

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The Rule of Law and an Independent Legal Profession

Advocate Jeremy Gauntlett SC of the Cape Bar discusses the impact on the independence of the legal profession of the new Legal Services Bill, tabled in May 2010. This address was first given at the Middle Temple & South African Conference in September 2010 in Cape Town. The blog that follows is a truncated version […]

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