Samir Ellary

Samir Ellary is a Partner in the Tax Practice at Bowmans in Johannesburg, specialising in tax advisory law, corporate taxation, and mergers and acquisitions. He has over 13 years of experience in all aspects of corporate taxation, including employee share schemes, corporate restructurings, charitable trusts, and cross‑border transactions.

Samir has assisted Harmony Gold Mining Limited on its acquisition of AngloGold Ashanti's remaining operating assets in South Africa; PPC Limited on the 'clean‑out' of its historic B‑B‑BEE transaction and the establishment of a BEE Employee Trust; Standard Bank on the drafting and implementation of the "Feenix Fund"; BASF South Africa on the establishment of a broad‑based ownership scheme trust; and Alexander Forbes on the implementation of a BEE transaction. He has also advised TransUnion LLC on the South African tax and exchange control aspects of its global employee stock purchase plan rollout, and is the lead tax partner for the South African tax practice of one of the world's largest advertising and marketing groups.

Samir holds qualifications in tax law and corporate finance, and is a specialist in the structuring and implementation of black economic empowerment transactions, including the establishment of 'BEE trust' vehicles.