Practice Expertise
- Tax
Areas of Practice
- Tax
Profile
Nikki Smit is an Executive at ENS in the Tax practice. She specialises in corporate tax, with particular focus on international tax aspects with regards to inbound and outbound investments, local and international corporate restructures and exchange controls.
Nikki’s experience includes work in retail, and e-commerce. She also advises extensively on the South African tax and exchange control implications for local corporates in respect of their offshore expansions and for non-resident corporates in respect of investments in South Africa. She has advised extensively on various exchange control related matters, including the preparation of exchange control applications in respect of various exchange control aspects.
Education
- BProc (University of Pretoria)
- LLB (University of Stellenbosch)
- BCom (Taxation) (Hons) (University of Cape Town)
- Admitted as an attorney of the High Court of South Africa
Areas of Practice
- Tax
Professional Career
Professional Activities and Experience
Nikki is recognised as a leading/recommended lawyer by:
- Best Lawyers® 2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016 – Tax (South Africa)
Articles
Unilateral Extension of Prescription
By Nicolette Smit |February 2020Unilateral Extension of Prescription
By Nicolette Smit |February 2020Unutilised Capital Losses – Can SARS Impose Understatement Penalties?
By Nicolette Smit |November 2017
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