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Successive corporate reorganisation transactions
2 May 2014 Tax & Exchange Control

Successive corporate reorganisation transactions

A number of advance tax rulings have recently been released by the South African Revenue Service relating to the corporate tax rollover relief rules contained in s41 to 47 of the Income Tax Act, No 58 of 1962.

Data Protection and Privacy Alert
14 April 2014 Technology, Media & Telecommunications

Data Protection and Privacy Alert

Certain provisions of the Protection of Personal Information Act, No 4 of 2013 (Act) dealing with the establishment of the office of the Information Regulator (as well as its powers, duties and functions) have, on proclamation by the President of the Republic of South Africa, come into effect as of 11 April 2014.

Employment Alert
14 April 2014 Employment

Employment Alert

There have been a number of cases concerning the status of the certificate of outcome issued by the Commission for Conciliation Mediation and Arbitration as well as the power of the CCMA to determine its own jurisdiction.

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Consumer Protection Act Alert
1 March 2011 Corporate & Commercial

Consumer Protection Act Alert

1 April 2011 will be anything but a day of general foolishness. The remainder of the Consumer Protection Act will come...

Budget Alert
23 February 2011 Tax & Exchange Control

Budget Alert

Good news for employers is the proposal to extend the current learnership deductions, which were due to expire...

Tax Alert
18 February 2011 Tax & Exchange Control

Tax Alert

The National Treasury released a consultative discussion document on the topic of Carbon Emissions Taxes in December 2010.

Tax Alert
11 February 2011 Tax & Exchange Control

Tax Alert

An interesting decision was given by the Singapore High Court in ACC v Comptroller of Income Tax...

Tax Alert
4 February 2011 Tax & Exchange Control

Tax Alert

The South African Revenue Service has recently released a number of advance tax rulings.

Employment Alert
2 February 2011 Employment

Employment Alert

On 17 December 2010, the Department of Labour announced the publication of the following four new Bills.

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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.