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Important judgment for taxpayers regarding the valuation of trading stock
14 December 2018 Tax & Exchange Control

Important judgment for taxpayers regarding the valuation of trading stock

In C:SARS v Volkswagen SA (Pty) Ltd (1028/2017) [2018] ZASCA 116 (19 September 2018) the Supreme Court of Appeal (SCA) dealt with important principles in the Income Tax Act, No 58 of 1962 (Act), specifically s22 of the Act dealing with amounts to be taken into account in respect of trading stock. The judgment will likely have far-reaching consequences for many taxpayers and this article provides a brief analysis of the key issues and principles underpinning the judgment.

Overview of the firm’s 2018 Pro Bono contribution
12 December 2018 Pro Bono & Human Rights

Overview of the firm’s 2018 Pro Bono contribution

The Pro Bono & Human Rights Practice (the Pro Bono Practice) is proud to report that during what was a particularly successful and productive year, collectively Cliffe Dekker Hofmeyr (CDH) donated over 9,500 hours/in excess of R25 million in pro bono legal services to deserving individuals, organisations and causes during 2018. This is a truly impressive contribution of which the firm can be proud.

CDH supports 16 Days of Activism for no violence against women and children
10 December 2018 Pro Bono & Human Rights

CDH supports 16 Days of Activism for no violence against women and children

“Violence against women and children concerns us all” South Africa has several progressive pieces of legislation aimed at combatting violence against women and children including inter alia the Domestic Violence Act, the S*xual Offences and Related Matters Amendment Act as well as the Children’s Act, all of which guarantee safety and security against violence. In addition, the Constitution guarantees the rights to equality, life, human dignity and freedom and security of the person to all who live in South Africa.

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Important judgment for taxpayers regarding the valuation of trading stock
14 December 2018 Tax & Exchange Control

Important judgment for taxpayers regarding the valuation of trading stock

In C:SARS v Volkswagen SA (Pty) Ltd (1028/2017) [2018] ZASCA 116 (19 September 2018) the Supreme Court of Appeal (SCA) dealt with important principles in the Income Tax Act, No 58 of 1962 (Act), specifically s22 of the Act dealing with amounts to be taken into account in respect of trading stock. The judgment will likely have far-reaching consequences for many taxpayers and this article provides a brief analysis of the key issues and principles underpinning the judgment.

Overview of the firm’s 2018 Pro Bono contribution
12 December 2018 Pro Bono & Human Rights

Overview of the firm’s 2018 Pro Bono contribution

The Pro Bono & Human Rights Practice (the Pro Bono Practice) is proud to report that during what was a particularly successful and productive year, collectively Cliffe Dekker Hofmeyr (CDH) donated over 9,500 hours/in excess of R25 million in pro bono legal services to deserving individuals, organisations and causes during 2018. This is a truly impressive contribution of which the firm can be proud.

CDH supports 16 Days of Activism for no violence against women and children
10 December 2018 Pro Bono & Human Rights

CDH supports 16 Days of Activism for no violence against women and children

“Violence against women and children concerns us all” South Africa has several progressive pieces of legislation aimed at combatting violence against women and children including inter alia the Domestic Violence Act, the S*xual Offences and Related Matters Amendment Act as well as the Children’s Act, all of which guarantee safety and security against violence. In addition, the Constitution guarantees the rights to equality, life, human dignity and freedom and security of the person to all who live in South Africa.

Increased minimum wage for domestic workers
5 December 2018 Employment

Increased minimum wage for domestic workers

The minimum wage for domestic workers was increased from 3 December 2018. This is as a result of an amendment to the sectoral determination which establishes minimum wages for employees in the Domestic Worker Sector. Employers paying below the minimum wage will have to increase the amount that they pay domestic workers.

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Black, white and different shades of grey
25 September 2018 Employment

Black, white and different shades of grey

South Africa's history of apartheid and oppression continues to affect post-democratic society today. The workplace is not excluded from the list of institutions affected. Our courts have been called upon to deal with countless incidents involving racism and racial abuse in the workplace. In fact, the increasing number of these incidents has been noted by the Labour Court as a concern. In many cases, racism in the workplace has been held to constitute serious misconduct warranting dismissal.

The future of underground coal gasification – Take two!
19 September 2018 Corporate & Commercial

The future of underground coal gasification – Take two!

In 2015 we published an article on underground coal gasification ("UCG") and its place within the regulatory framework under the Mineral and Petroleum Resources Development Act, 2004 (as amended). Three years later it would appear that uncertainty of the regulatory place for UCG would continue with the announcement by the Minister of Mineral Resources that the Mineral and Petroleum Resources Development Amendment Bill, 2014 ("MPRDA Amendment Bill") will be withdrawn.

If 'South Africa is open for Business', then why are we putting up roadblocks for mining investors?
18 September 2018 Corporate & Commercial

If 'South Africa is open for Business', then why are we putting up roadblocks for mining investors?

Until the election of Cyril Ramaphosa as the new leader of the ANC at its December 2017 conference, the clarion call by Government that "South Africa is open for Business" was becoming decidedly hackneyed and hollow. The election of Ramaphosa added a fresh optimism and when the same call was made at the World Economic Forum in Davos in January, it was greeted with greater interest and far less scepticism than in the past.

Largest BEE deal in ICT sector drives transformation
17 September 2018 Corporate & Commercial

Largest BEE deal in ICT sector drives transformation

On 14 September 2018, Vodacom Group and YeboYethu completed a R16.4 billion BEE transaction – the biggest BEE deal in the ICT sector to date – in which Cliffe Dekker Hofmeyr (CDH) was privileged to have acted as lead legal advisor to both Vodacom and YeboYethu.

Sunday Labour Permissions
17 September 2018 Mining & Minerals

Sunday Labour Permissions

A tendency has arisen in the mining sector for trade unions to put pressure on the Inspectorate of the Department of Mineral Resources (DMR) not to grant temporary permissions to allow production to take place on a Sunday, and not to support applications for any permanent Sunday Labour Permission that can only be granted by the Minister if it is in the national interest to do so, unless the consent of such trade unions has first been obtained.

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What do we mean by a
31 October 2018 Dispute Resolution

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.

What do we mean by
24 October 2018 Dispute Resolution

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

In this instalment, Director 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.

Investment Protection in Africa
17 October 2018 Dispute Resolution

Investment Protection in Africa

Over the next few weeks, CDH will release a number of inserts on international investment protection from a South African and African perspective. The catalyst for these inserts stems from various seminars and workshops led by CDH Director, Jackwell Feris) over the past few years, focusingon the international framework for protection for investments in Africa.

What do we mean by Investment Protection?
17 October 2018 Dispute Resolution

What do we mean by Investment Protection?

In this insert, Director Jackwell Feris discusses what is broadly meant by investment protection for investors through bilateral investment treaties, multilateral investment treaties, domestic legislation.

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