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Allpay V CEO of SASSA: Greater scrutiny of economic empowerment in government tenders?
2 June 2014 Projects & Energy

Allpay V CEO of SASSA: Greater scrutiny of economic empowerment in government tenders?

This is the second article in a three-part series which considers the implications for public and private parties in concluding procurement contracts following the landmark judgment delivered by the Constitutional Court (CC) in AllPay Consolidated Investment Holdings (Pty) Ltd and Others v Chief Executive Officer, South African Social Security Agency and Others 2014 (1) SA 604 (CC) (AllPay 1).

Taxation of hedge funds
30 May 2014 Tax & Exchange Control

Taxation of hedge funds

Following the release on 12 September 2012 of a proposed framework for the regulation of hedge funds, the National Treasury and the Financial Services Board released draft regulations, together with an explanatory memorandum, on 16 April 2014.

New regulations for the zero rating of indirect exports
30 May 2014 Tax & Exchange Control

New regulations for the zero rating of indirect exports

The Value-Added Tax (VAT) rules relating to the exportation of goods are rather complex and intricate. Many vendors do not always appreciate the issues that arise in circumstances where goods are exported, either by the vendor or the purchaser of the goods.

Environmental Alert
28 May 2014 Environmental

Environmental Alert

High fines introduced for failure to obtain authorisation and welcomed streamlining of applications for environmental consents.

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Tax Alert
15 July 2011 Tax & Exchange Control

Tax Alert

During June 2011, a few notable communications were made by the Advance Tax Ruling (ATR) unit of the...

Trusts and Estates Alert
13 July 2011 Trusts & Estates

Trusts and Estates Alert

The Trusts and Estates practice are pleased to launch a series of Alerts which should, by their very nature, find resonance with most of our clients.

Tax Alert
8 July 2011 Tax & Exchange Control

Tax Alert

Schreiner JA in Savage v CIR [1951] 4 All SA 249(A) stated "...what seems to be a clear meaning to one man may not seem clear to another."

Employment Matters
2 July 2011 Employment

Employment Matters

The brief to the legislature when drafting the (then) Labour Relations Bill was clear...

Tax Guides
1 July 2011 Tax & Exchange Control

Tax Guides

Key tax and financial information is essential to managing tax risk in South Africa’s complex tax and business environment.

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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.