The success of our financial markets depends on certainty and the financial stability of market participants.
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The advent of the 4th industrial revolution poses a dilemma for a number of regulatory bodies in South Africa and abroad.
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This article serves as the fourth of five instalments dedicated to addressing the five most significant amendments proposed by the Companies Amendment Bill, 2018 and the writer’s comments thereon.
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The introduction of the new Draft Tax Laws Amendment Bill (“DTLAB”) often proves to be a time of uncertainty, discussion and may require the restructuring of your tax affairs.
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The Foreign Corrupt Practices Act is a powerful piece of anti-corruption legislation which was adopted by the US in 1977 to dissuade and combat anti-social and corrupt behaviour of US based firms when trading abroad.
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This article serves as the third of five instalments addressing the five most significant amendments proposed by the Companies Amendment Bill, 2018 (the “Bill”) and the writer’s comments thereon.
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Recently, the legislature effected further changes to the Rental Housing Amendment Act 35 of 2014 (“the Act”), which is to come into operation on a date to be promulgated by the President.
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This article serves as the second of five instalments addressing the five most significant amendments proposed by the Companies Amendment Bill, 2018 (the “Bill”) and the writer’s comments thereon.
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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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