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"Change in control" tax – Tanzania

Along the lines of the Indian Vodafone case on indirect share disposals, Tanzania has followed suit with its own version of a “change in control” tax. Section 56 of Tanzania's tax legislation applies if there is a change in the… more

Cooling Towers: Not So Cool?

Anyone who has been in a tall building looking down on shorter buildings has seen the usual array of mechanical “boxes” with large spinning fans. Those “cooling towers” sit atop tens of thousands of buildings across the country, from… more

Sugar tax

SARS has issued for comment by no later than 30 November 2017 draft rules relating to the health promotion levy imposed on sugary beverages manufactured in or imported into South Africa… more

Compliance Needs the Human Element

The key begins with leadership, where top management needs “to define the corporate culture and standards of behaviour, and improve capabilities in technology and processes. They also need to build trust among customers, suppliers and… more

In re Sebela Patent Litigation

Case Name: In re Sebela Patent Litigation, 14-6414 (CCC) (MF), 2017 U.S. Dist. Lexis 128258 (D.N.J. Aug. 11, 2017) (Cecchi, J.). Drug Product and Patents-in-Suit: Brisdelle® (paroxetine mesylate); U.S. Patents Nos. 7,598,271 (“the… more

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