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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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Meal allowances: No second bite of the cherry
26 June 2017 Employment

Meal allowances: No second bite of the cherry

An employee’s constitutional right to strike is not absolute. Section 65 of the Labour Relations Act, No 66 of 1995 (LRA) restricts an employee’s right to engage in industrial action if he or she is bound by a collective agreement which prohibits strike action. This statutory restriction on the right to strike was considered in a recent decision of the Labour Court in South African Airways (SOC) Ltd v South African Cabin Crew Association and Others (J949/17) 2017 ZALC (JHB). While the South African Cabin Crew Association (SACCA) had complied with the procedural requirements to ensure that their intended strike action would be protected, SAA successfully interdicted the strike on an application of s65 of the LRA.

Ready or not, here comes CRS implementation
23 June 2017 Tax & Exchange Control

Ready or not, here comes CRS implementation

In September 2013, the G20 endorsed the Organisation for Economic Cooperation and Development’s (OECD’s) proposal for a comprehensive global model for automatic exchange of information, and offered to work with the OECD, to develop a new unified standard for automatic exchange of information with the objective of combating tax evasion; ensuring tax compliance; and advancing global tax transparency.

Reservation of ownership: How protected are you?
21 June 2017 Business Rescue, Restructuring & Insolvency

Reservation of ownership: How protected are you?

The introduction of business rescue proceedings by Chapter 6 of the Companies Act, No 71 of 2008 (Act) created uncertainty on various levels, in particular the extent and nature of certain rights previously enjoyed by creditors.

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An agent's right to commission
2 January 2008 Dispute Resolution

An agent's right to commission

An agent will have a claim for commission on a sale agreement if he introduced the parties to one another, thereby being the effective cause of the sale.

Beware the bogeyman
6 November 2004 Black Economic Empowerment (BEE)

Beware the bogeyman

The macro-economic rationale that lies at the heart of black economic empowerment (BEE) is to address the...

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Johan Jacobs talks about the budget speech
16 May 2016 Trusts & Estates

Johan Jacobs talks about the budget speech

Johann Jacobs, national practice head and director in the Trust and Estates practice talks about the budget speech which was delivered by the finance minister from trusts tax perspective.

Employment tax incentives
10 March 2016 Tax & Exchange Control

Employment tax incentives

Nicole Paulsen, associate in the Tax and Exchange Control practice speaks about employment tax incentives and how it expires.