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Reporting a suspected crime? You best have a reasonable suspicion
7 November 2018 Employment

Reporting a suspected crime? You best have a reasonable suspicion

In the recent High Court case of Sekitle Wesley Mashedi v Minister of Justice and Constitutional Development and Another (Case No: 63889/2013), Judge Khumalo of the Gauteng Division, Pretoria summarised the matter best in the opening line of his judgment when he posed the question “suspicion is what it is, a “suspicion” and therefore does not and should not impute guilt, however does it?”.

New electronic services regulations: Widening the invisible VAT net
2 November 2018 Tax & Exchange Control

New electronic services regulations: Widening the invisible VAT net

In the wake of the ever-increasing world of e-commerce and cross-border digital trade, South Africa introduced legislation with effect from 1 June 2014, requiring foreign suppliers of ‘electronic services’ to register as VAT vendors in South Africa. National Treasury stated at the time that the amendment did not impose a new tax, but it merely shifted the tax liability for e-services from the local recipient to the foreign supplier. South Africa was one of the first countries in the world in taxing e-services in this manner

What do we mean by a
31 October 2018 International Arbitration

What do we mean by a "qualifying investment" in a host state?

Once a party demonstrates that it is a qualifying investor (as discussed in an earlier instalment ), under an investment treaty or the foreign investment laws of a host state, the assessment turns to whether the party has a so-called "qualifying investment" in the host state. In this instalment, Jackwell Feris highlights that without an investment being deemed as a "qualifying investment" in a host state, a qualifying investor will not derive any protection for such investment under an investment treaty or under certain instances the foreign investment laws of the host state.

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What do we mean by
24 October 2018 Dispute Resolution

What do we mean by "qualifying investor" for investment protection?

In this instalment, Jackwell Feris discusses the concept of "qualifying investor" for purpose of deriving protection for an investment made by a national of one contracting state in the territory of another contracting state to an investment treaty or under certain instances the foreign investment laws of a host state.

Division of shares in a company on divorce: Lessons learned from De Sousa v Technology Corporate Management (Pty) Ltd
22 October 2018 Corporate & Commercial

Division of shares in a company on divorce: Lessons learned from De Sousa v Technology Corporate Management (Pty) Ltd

Like many cases involving companies, multiple shareholders and divorce proceedings, this case spawned a plethora of litigation. What is ultimately relevant for present purposes is the judgment of the Gauteng Local Division (per Meyer J) as regards the following issue: can an ex-spouse, who was married in community of property, become the owner of 50% (or the co-owner of 100%) of shares registered in the name of the other ex-spouse and, vis-à-vis the company, be entitled to be registered as shareholder or co-owner of such shares and to payment of dividends attaching to the shares?

Black Economic Empowerment: The “Yes Initiative”, introduced
22 October 2018 Black Economic Empowerment (BEE)

Black Economic Empowerment: The “Yes Initiative”, introduced

Earlier this year, the Minister of Trade and Industry published proposed changes to the Codes of Good Practice on Broad-Based Black Economic Empowerment of 2013 (Codes) for the introduction of the Youth Employment Service Initiative (YES Initiative), a business-driven initiative in partnership with government and labour aimed at job creation for black youth between the ages 18 and 35, as a measurable target in the Codes.

What costs can taxpayers deduct in pursuance of installing solar energy systems?
19 October 2018 Tax & Exchange Control

What costs can taxpayers deduct in pursuance of installing solar energy systems?

It is beyond doubt that South Africa enjoys sunshine more than most places on earth. The South African Department of Energy (DoE) states on its website that the majority of regions in South Africa average more than 2,500 hours of sunshine per year, and average solar-radiation levels range between 4.5 and 6.5kWh/m2 in one day.

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Alternative model to labour brokers in SA
5 February 2018 Employment

Alternative model to labour brokers in SA

This article was written prior to the recent Labour Appeal Court judgement in the NUMSA & Others v Assign Services, which held, inter alia, that the client becomes the sole employer if the TES employees have been employed for longer 3 months (and not the dual employer with the TES). We understand this judgement will be appealed to the Constitutional Court.

Partnerships key to solving issues in mining industry
5 February 2018 Corporate & Commercial

Partnerships key to solving issues in mining industry

The South African mining industry has long been an integral part of the country’s economy. Not only has it created much-needed employment opportunities for many South Africans, but it is also a key driver of sustainable economic growth and black economic empowerment.

SA obligated to arrest presidents charged with crimes against humanity
2 February 2018 Dispute Resolution

SA obligated to arrest presidents charged with crimes against humanity

On 6 July 2017 the International Criminal Court (ICC or Court) handed down its judgment in the case concerning South Africa’s failure to arrest Omar al-Bashir, the current President of Sudan. The dispute has its genesis in President al-Bashir’s presence in South Africa in June 2015 to attend the African Union (AU) Summit.

Doing Business in SA: Foreign investors still see value in SA while locals less optimistic
2 February 2018 Corporate & Commercial

Doing Business in SA: Foreign investors still see value in SA while locals less optimistic

Despite corporate South Africa witnessing an uptick in business confidence to the highest levels in six months off the back of improved vehicle sales and an interest rate cut, top South African listed companies still seem apprehensive and are stockpiling an estimated R1.4 trillion in cash, according to research done by the Centre for Competition, Regulation and Economic Development. While local business decision makers often overlook investment opportunity due to negative sentiment surrounding political and economic challenges, foreign investors continue to see value in the South African market.

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Research on sexual harassment during times of junk status
5 May 2017 Employment

Research on sexual harassment during times of junk status

Aadil Patel (Head of our Employment practice), Fatima Moosa (National HR Manager) and Mariella Noriega Del Valle (HR Intern) participated in a discussion with Naledi on The Talk Shop on SAFM as to whether the risk of workplace abuses - particularly sexual harassment – is likely to increase during these turbulent economic times.

The provision of free or low-cost transport services
20 April 2017 Tax & Exchange Control

The provision of free or low-cost transport services

Tax and Exchange Control Associate Designate Louis Botha chatted to Ayabonga Cawe on Power FM's Power Hour on Tuesday, 18 April, about whether the provision of free or low-cost transport services by employers to their employees, to convey them between their homes and place of employment, constitutes a taxable fringe benefit, the value attached to such benefit and two recent rulings issued by SARS regarding this issue.

SANRAL is owed more than R11 billion
2 December 2016 Dispute Resolution

SANRAL is owed more than R11 billion

Pieter Conradie, Executive Consultant in our Dispute Resolution practice, gives more information as to why so much money is owed to South African National Roads Agency (SANRAL)