The taxation of marketing fees earned by franchisors in terms of franchise agreements

There are various tax implications that arise in relation to franchise arrangements and it is important to consider the tax treatment of the various types of income received and expenditure incurred by both franchisors and franchisees.

InsightsJackie Peart19 October 2020Tax, Jackie Peart

Arbitration under the Petroleum Products Act – the limits of the arbitrator’s discretion

The limitation on the powers of the courts and arbitrators has led to a great deal of dissatisfaction in the fuel industry, with many dealers complaining of oppressive conduct by the wholesalers whom they see as taking advantage of their relatively much greater economic power.

InsightsIan Jacobsberg16 October 2020Corporate Mergers & Acquisitions, Ian Jacobsberg

The destruction or deletion of personal information in the POPIA era

Any actions undertaken by organisations to destroy or delete personal information will be under scrutiny should such processes not at a minimum ensure that the personal information is destroyed or deleted in a manner that prevents its reconstruction in an intelligible form.

InsightsMarco Schepers 30 September 2020data protection, Zinhle Novazi, Marco Schepers

Is an electronic signature valid when signing a franchise agreement?

In South Africa, a franchise agreement may be concluded by electronic means when certain criteria are met.

InsightsIan Jacobsberg09 September 2020Corporate Mergers & Acquisitions, Ian Jacobsberg, Ruan Macleod

TERS Has Been Extended: Who Benefits?

The extended COVID-19 TERS should offer much needed relief to certain employees still effected by the implications of the COVID-19 Pandemic

Every step you take, we’ll be watching you: CCTV and data privacy

The Western Cape Government is in the process of developing a provincial legislative framework that will govern the use of CCTV cameras both on private properties and in public areas.

InsightsZinhle Novazi14 August 2020Zinhle Novazi, Marco Schepers, Ian Jacobsberg, Regulatory

POPI in the workplace: A quick guide for employers

In this discussion we will draw your attention to the main points that employers will need to know and do, to be well on their way to full compliance come July 2021.

Regulation of Bitcoin

South Africans may be attracted to the concept of an asset not subject to government regulation; however, this sentiment only holds partly true - careful consideration should be given to the exchange control regulations of South Africa.

InsightsErnest Marais07 August 2020Tax, Ernest Marais, Zinhle Novazi

International data transfers: What are the ‘adequate levels of protection’ required by POPIA?

Significance that a recent European Union Court of Justice decision may have on the way in which POPIA is applied in South African courts, specifically in relation to cross-border transfers of personal information.

Liability of employers under POPIA

Can an employer be held liable for the actions of one of their employees should the employee infringe upon a person’s privacy rights in terms of POPIA?

InsightsMarco Schepers 05 August 2020Marco Schepers, Corporate Mergers & Acquisitions, Regulatory

Can POPI and GDPR revive taxpayers’ right to privacy where the exchange of tax information is required?

The CRS imposes obligations on financial institutions to exchange tax and financial information on a global level with other countries - this cross-border transfer of sensitive financial data between jurisdiction raises data privacy and protection concerns.

Contract terms, public policy and the Constitution – the Constitutional Court resolves the debate

The judgment goes some way to resolving a longstanding debate on the role of constitutional values in determining the validity of contractual terms.

Restructuring your data retention practices: what you should be thinking about

GDPR and POPIA regulation has made it imperative for companies and product developers to think about restructuring their data protection systems.

A new dawn in public procurement legislation: Comments on the Draft Public Procurement Bill extended

The Draft Bill aims to simplify the confusing and fragmented rules that currently regulate public procurement processes across the Public Administration, which is presently decentralised, into a single unified process that will be simple for bidders and supply chain officials to understand.

Protection of Personal Information Act becomes effective

The substantive provisions of POPIA, which spell out the rights and obligations of persons and companies collecting and using the personal information of others, are to come into effect from 1 July 2020

Business Rescue FAQs

In this FAQ summary we answer questions from South African business owners and leaders who are potentially facing financial distress, insolvency or restructuring.

Expiration of rebate certificates issued under rebate item 412 for critical supplies

The DTI has submitted that custom duties are in place for the purposes of protecting domestic producers, and extending the rebate programme for duty-free importation of critical medical supplies would be detrimental for local manufacturing.

Are franchisors 'property practitioners' when assisting franchisees to sell their businesses?

The question arises whether a franchisor can be deemed to be an “estate agent” under the EEA Act, or a “property practitioner” under the PPA. We discuss the circumstances of each in this article.

Whose App is it Anyway? Ownership of copyright in computer-generated materials

App developers need to be aware of legal ambiguities related to the copyright of work, and put safeguards in place to protect their knowledge, skills and efforts.

It’s personal: Discovery vs Liberty on the use of personal information

This case focuses on trademark infringement, unlawful competition and the ownership of personal information.

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