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Employment equity crackdown: A wakeup call to employers
28 August 2017 Employment

Employment equity crackdown: A wakeup call to employers

The Department of Labour has announced that a National Director General Review has been initiated whereby 72 JSE listed companies are to be inspected to ensure that they have complied with the preparation of an Employment Equity Plan between the periods of July to December 2017. The Department of Labour’s Inspection and Enforcement Services has declared that six JSE listed companies have already been found to be non-compliant and have been referred for prosecution for failing to prepare Employment Equity Plans and other offences.

Customs and Excise Highlights
25 August 2017 Tax & Exchange Control

Customs and Excise Highlights

Herewith below selected highlights in the Customs and Excise environment since our last instalment (the Customs & Excise Act, No 91 of 1964 will be referred to herein as ‘the Act’):

25 August 2017 Tax & Exchange Control

"There is a crack, a crack in everything. That’s how the light gets in."

In June 2017, during a ceremony hosted in Paris by the Organisation for Economic Co-operation and Development (OECD), 68 jurisdictions, including South Africa, signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS) (MLI). The MLI was formulated under BEPS Action 15 (the multilateral instrument or MLI).

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Is there an alignment of US and UK law enforcement and crime prevention methodology?
22 March 2017 Dispute Resolution

Is there an alignment of US and UK law enforcement and crime prevention methodology?

In February the Fraud Section of the United States Department of Justice (DOJ) published a list of ‘important topics and sample questions’ under the heading “Evaluation of Corporate Compliance Programs” on its official website. These topics and questions are provided by the DOJ as guidance for when an evaluation is done of a company’s corporate compliance program for purposes of a criminal investigation. This is the first formal guidance issued by the Fraud Section since the change in US Presidential Administration and confirmation of the new US Attorney General.

International Arbitration Bill, moving on swiftly
17 March 2017 International Arbitration

International Arbitration Bill, moving on swiftly

The Minister of Justice and Correctional Services on 15 March 2017, pursuant to cabinet approval, gave notice in Government Gazette No. 40687 of the intention to introduce the International Arbitration Bill in the National Assembly.

A contract whether you like it or not
17 March 2017 Dispute Resolution

A contract whether you like it or not

In our analysis on the hearing of the matter of Black Sash Trust v Minister of Social Development and Others, we cautioned that private entities would be well-advised to seek guidance and advice regarding the obligations they intend to undertake in terms of public sector tenders.

Private sector beware: Current SASSA/CPS saga is a significant case study for public-private partnerships
16 March 2017 Administrative & Public Law

Private sector beware: Current SASSA/CPS saga is a significant case study for public-private partnerships

On Wednesday, 15 March 2017 the Constitutional Court (Court) heard the matter of The Black Sash Trust v Minister for Social Development and Others. The Court was asked to make an order to ensure that the South African Social Assistance Agency (SASSA) complies with its constitutional obligation to provide social assistance to the beneficiaries of social grants.

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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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Tax Law Amendment Act
16 May 2016 Tax & Exchange Control

Tax Law Amendment Act

The ministry of finance says that the 2015 Tax Law Amendment Act provisions relating to retirement will come into force on 1 March 2016, however the annuitization requirement for provident fund will be postponed to the 1 March 2018 but some tax experts are concerned that the delays will hit consumers in the long term. Ruaan van Eeden, director in the Tax and Exchange Control practice explains the implications of this latest development.

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.