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With the consistent plant performance of Bokpoort CSP and similar plants across South Africa, recent global price trajectory, along with quick build time, high localisation potential and job creation benefits, the advantages of Concentrated Solar Power are multi-fold. In particular, storage capabilities are becoming increasingly valuable as more non-dispatchable PV and wind capacity is brought online. While battery costs are falling thereby increasing the competitiveness of PV plus storage, CSP with storage remains more economical over longer dispatch periods and can offer baseload power generation, including ancillary services needed by the grid operator.
With well-established efficiencies, including cost benefits, undoubtedly CSP technology should take its rightful place amongst other suitable renewable technologies, in pursuit of the collective goal of achieving energy security in South Africa.
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Menu Primary menu. Generic selectors. Exact matches only. Search in title. Search in content. Search in excerpt. Search in News. Search in Other Content. Include PDF s in Search. Missing Link for Solar Hydrogen is… Ammonia? The latter two must be Iraqi nationals while the managing director could be a foreign national.
An LLC can be wholly owned by a foreign citizen or a foreign entity. The maximum number of shareholders is An LLC may engage in any activity other than banking, financial investments and insurance. An LLC is allowed to own real property even if wholly owned by a foreign citizen or a foreign entity. An LLC is subject to the classification requirements of the Ministry of Planning when such classification is required to enter into a certain contract or tender.
An LLC can own a motor vehicle but its foreign shareholders cannot own such vehicles in their own names unless they hold a one year residency permit. An oil services LLC needs to win a contract with an operating oil company in order to be granted the preapproval of the Ministry of Natural Resources on its incorporation.
Registering a branch of a foreign company 2. Certificate of Incorporation of the Parent Company registering the branch office. A Power of Attorney from the branch director and authorized signatory in favor of a Kurdistan region lawyer to undertake registration procedures. Evidence of residency of proposed managing director in the Kurdistan Region. A branch must have one managing director and must appoint a statutory accountant and a statutory lawyer. Branches of foreign companies must keep the same name and ownership structure of the parent company.
Branches of foreign companies cannot own real property. The approval of relevant syndicates for the branch registration is more costly than the same approvals required for the incorporation of an LLC. Branches of foreign companies can own a motor vehicle. Branches of foreign companies are exempt from the classification requirements of the Ministry of Planning. Branches of foreign companies registered in the Iraqi Kurdistan region cannot operate in Federal Iraq. The parent company needs to have been incorporated for more than a year in order to be allowed to register a branch in the Kurdistan Region of Iraq.
A branch of a foreign oil services company is not required to secure a contract with an operating oil company in order to be granted the Ministry of Natural Resources preapproval on its registration. Corporate tax 1. The Income Tax Directorate ITD typically requires Kurdistan entities to complete the tax registration by way of their first corporate tax filing.
Registered companies and branches of foreign entities are required to make annual corporate tax filings with the ITD, and make payment of corporation tax, by 30th of June following year-end Note: the statutory filing deadline is 31 May, but a 1 month extension is in practice applied by the tax authority to all businesses. According to the tax law, if supporting books and records are maintained, corporate income tax should be calculated based on the net accounting profits per audited financial statements.
In the absence of audited financial statements and supporting documentation, it is not uncommon for the ITD to assess corporate income taxes based on pre-determined industry sector deemed profit schedules. To the extent that an entity is loss making, the tax authority may seek to assess the entity on a deemed profits basis, which would effectively disregard any losses incurred in the current year and deny the entity of tax relief for carried forward losses in future periods.
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