By Izak Potgieter, Heyns and Partners Inc.
Employment is in a constant cycle of change as globalisation, technological advancement and political changes exercise their influence on the labour market of a region. Africa, and South Africa in particular, has not been immune to these changes, leading to increased employment of foreigners who either chose to settle here or who were specifically recruited for their proficiency in a particular field.
By Beate Erwin, Ruchelman P.L.L.C.
When claiming a refund of over- withheld tax, purchasing/selling real estate, or complying with US filing obligations, a non-US person is required to obtain an individual taxpayer identification number (ITIN).
By Ruchi Khatlawala Pandya, Little & Co.
The recently passed Real Estate (Regulation and Development) Act, 2016 (Act) and rules thereof which came into force on 1 May 2017 has been notified in various states and union territories across India. This Act marks the beginning of a new era in which the buyer will be the king, while developers will also benefit from increased buyers.