1887

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

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

 

Abstract

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.

Loading full text...

Full text loading...

Loading

Article metrics loading...

/content/jb_prej/11/5/EJC49685
2011-06-01
2016-12-10

This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error