n Without Prejudice - Changing the exchange control environment for IP transactions : intellectual property tax

Volume 11, Issue 5
  • ISSN : 1681-178X



For a number of years South African exchange control law has complicated offshore transactions relating to intellectual property. The Supreme Court of Appeal has brought clarity to this issue in the recent judgement in the matter of . The court ruled that the assignment of intellectual property from a South African resident (or entity) to a non-resident (or foreign entity) does not require approval in terms of regulation 10(1) (c) of the Exchange Control Regulations.

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