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Tax free investments are almost here
13 February 2015 Tax & Exchange Control

Tax free investments are almost here

From 1 March 2015, natural persons will be allowed to make contributions to so-called "tax free investments" in accordance with the newly introduced s12T of the Income Tax Act, No 58 of 1962 (Act).

Big brother is watching you!
13 February 2015 Tax & Exchange Control

Big brother is watching you!

Even George Orwell, with his prophetic satirical insight, would have been confounded by the level of domestic and global surveillance that characterises our lives today. Not that all of it is as malignantly ubiquitous and pervasive as the notoriously illegal "Stellar Wind" programme conducted by the United States (US) National Security Agency (NSA) under the guise of cybersecurity. Indeed, given the objectives of the Organisation for Economic Development and Cooperation (OECD) Base Erosion and Profit Shifting (BEPS) Action Plan - to combat international tax avoidance by multinational enterprises (MNEs) and to secure government revenues - surveillance in the form of the inter-jurisdictional exchange of information and administrative assistance for tax collection purposes is not only justifiable but indispensable. Nonetheless, it behoves taxpayers to be alert to the rapidly expanding web of tax surveillance in which they operate.

What makes for a winning law firm in current economic conditions?
13 February 2015 Corporate & Commercial

What makes for a winning law firm in current economic conditions?

The anaemic domestic economic environment in South Africa made 2014 a challenging year. Like our clients, we have had to consider various aspects of our firm's business in order to ensure robust and sustainable performance, without sacrificing excellent quality of service and client care.

Competition Commission issues public interest guidelines
9 February 2015 Competition

Competition Commission issues public interest guidelines

On 23 January 2015, the Competition Commission issued draft Guidelines for comment on the assessment of public interest considerations in merger regulation. The Guidelines present the general methodology that the Commission is likely to follow and the type of information that the Commission will require when evaluating public interest grounds in merger review.

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Competition Alert
29 May 2013 Competition

Competition Alert

On 9 May 2013, the Acting Commissioner of the National Consumer Commission (NCC) published a proposed industry code of conduct and ombudsman scheme for public comment by 31 May 2013 in terms of the Consumer Protection Act, No 68 of 2008 (CPA).

Employment Matters
27 May 2013

Employment Matters

Employers have a duty to create and maintain a safe working environment for their employees. This includes the duty not to in any way facilitate harassment (including sexual harassment), or allow harassment to take place at work. If an employer fails to take appropriate action against an employee who harasses another employee, that employer may become liable for a harassment lawsuit in terms of the Employment Equity Act, No 55 of 1998 (EEA).

Tax Alert
24 May 2013 Tax & Exchange Control

Tax Alert

Companies are typically funded through a combination of debt and equity.

Employment Alert
20 May 2013 Employment

Employment Alert

Over the last few years the Minister of Labour has tabled numerous amendments to existing labour laws that will significantly adjust the landscape of employment law and the regulation of the employment relationship.

Competition Alert
20 May 2013 Competition

Competition Alert

The Constitution of the Republic of South Africa, 1996 (Constitution) provides that while "every citizen has the right to choose their trade, occupation or profession freely", "the practice of a trade, occupation or profession may be regulated by law".

Tax Alert
17 May 2013 Tax & Exchange Control

Tax Alert

The South African Revenue Service (SARS) issued Binding Private Ruling 147 (ruling) on 14 May 2013. It deals with the tax treatment of compensation received by an employee for the surrender of a right to acquire shares under s8C of the Income Tax Act, No 58 of 1962 (Act).

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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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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.