In what circumstances may a foreign licensor be taxed on its income in South Africa?
25 February 2019
In general, non-resident licensors are only subject to tax in South Africa on income that is attributable to a permanent establishment in South Africa of that licensor; or to the extent that tax is required to be withheld by the licensee.
Royalties and other payments, currency conversion and taxes
25 February 2019
Is there any legislation that governs the nature, amount or manner or frequency of payments of royalties or other fees or costs (including interest on late payments) in an international licensing relationship?
Does South African law recognise the validity of ‘perpetual’ software licences? If not, or if it is not advisable for other reasons, are there other means of addressing concerns relating to ‘perpetual’ licences?
What constitutes copyright and how can it be protected?
25 February 2019
The owner of copyright in a work is by statute given the exclusive right to perform certain specified acts in respect of his or her work or to authorise others to do so and hence to prevent unauthorised persons from performing those acts.
