The Cape Town Tax Court recently upheld the application of the ‘most favoured nation clause’ within the double tax agreement between South Africa and the Netherlands.
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The Carbon Tax Act that came into effect on 1 June 2019 aims to reduce the impact of climate change following the “polluter-must-pay-principle” by taxing greenhouse gas (“GHG”) emissions.
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The Bill proposes a number of amendments to the Companies Act, 2008 in order to align the Act with global trends and close loopholes identified during the implementation phase of the Companies Act.
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It’s not all doom and gloom for multinationals - the DTI has acknowledged that there may exist multinationals that have global practices which prevent them from diluting their ownership and complying with the ownership element required of B-BBEE.
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In general there is a duty on employees to comply with restraint of trade clauses after termination of employment. However, some restraint of trade clauses may be deemed to be unenforceable.
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It’s not all doom and gloom for multinationals - the DTI has acknowledged that there may exist multinationals that have global practices which prevent them from diluting their ownership and complying with the ownership element required of B-BBEE.
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A quick guide to determine whether a transaction constitutes an affected or fundamental transaction.
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We need to look at what constitutes a South African resident for tax purposes and what their tax liabilities in South Africa are.
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In his judgment, Van Der Westhuizen J placed particular importance on the placement of the “Oxford comma” in interpreting a contract that had been entered into between the two parties.
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South Africa, at the Conference of the Parties (“COP”) 15 in 2009, committed and is legally obliged to develop and implement policies and measures that will curb its GHG emissions.
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Recent amendments to the Competition Act highlight the need for companies to consider the potential public interest effect of their transaction.
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The ICC have published a series of predefined commercial terms which are used for aimed at assisting transacting parties to unambiguously and efficiently communicate some of the terms applicable between the buyer and seller.
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The new Mining Charter was gazetted in early October 2018. Although it has brought a degree of welcome certainty to some of the thorny issues within the minerals sector, many may say it is welcomed like wet wood for a winter fire.
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The GDPR not only applies to organisations within the European Union (”EU”) but it applies to any organisation outside of the EU if they offer goods or services to, or monitor the behaviour, of EU citizens.
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