n Without Prejudice - Dampening high spirits : intellectual property tax

Volume 11, Issue 4
  • ISSN : 1681-178X



The Supreme Court of Appeal, in the case of (the Oilwell Appeal), has finally ruled on the issue of the assignment of intellectual property from a South African resident / entity to a non-resident / foreign entity and, in particular, whether approval in terms of regulation 10(1)(c) of the Exchange Control Regulations is required for these transactions. Regulation 10(1)(c) deals with restrictions on the export of capital and states that "."

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