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Tapping into the African insurance market
3 June 2015 Insurance Law

Tapping into the African insurance market

The world's insurance industry is dominated by insurance companies of developed countries. In 2014, KPMG reported that G7 countries (Canada, France, Germany, Italy, Japan, United Kingdom and the United States of America) account for approximately 65% of the world's insurance premiums, yet cover just over 10% of the world's population. In comparison - according to CNBC Africa - the insurance market in Africa is underdeveloped with only 3.5% of the African market being insured. This status quo – with many first world countries being inundated with insurance firms and African countries being underrepresented – has led many insurance firms to identify Africa as an opportunity for growth.

It's all about the evidence
3 June 2015 Insurance Law

It's all about the evidence

Having the law of evidence on your side – and adhering to its precepts – is crucial if insurers hope to uphold a repudiation based on an insured's non-disclosure of material facts.

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Tax Alert
24 January 2014 Tax & Exchange Control

Tax Alert

SARS’s VAT 404 Guide states: “One of the underlying principles of the South African VAT system is that it is an invoice-based tax.

Tax Alert
17 January 2014 Tax & Exchange Control

Tax Alert

CIR v Sunnyside Centre (Pty) Ltd 1997(1) SA 68 (A) clearly stated that South African taxpayers must sleep in the (contractual) beds they make: "When a scheme works, no tears are shed for the Commissioner. That is because a taxpayer is entitled to order his affairs so as to pay the minimum of tax. When he arranges them so as to attract more than the minimum he has to grin and bear it.”

Employment Law's Latest Report on Whistleblowing
9 December 2013 Employment

Employment Law's Latest Report on Whistleblowing

Our latest global thought leadership report, Whistleblowing: an employer's guide to global compliance, is based on a unique multi-jurisdictional research project on the highly topical subject of whistleblowing.

Tax Alert
29 November 2013 Tax & Exchange Control

Tax Alert

The Income Tax Act, No 58 of 1962 (the Act) contains a definition of a 'group of companies' in s1 of the Act. However, a narrower definition of the term 'group of companies' is contained in s41 of the Act, which applies to certain corporate tax roll-over rules and other provisions contained in the Act.

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A name is worth a thousand suits
1 February 2008 Dispute Resolution

A name is worth a thousand suits

The Supreme Court of Appeal recently handed down a decision confirming that a name can be protected against any unauthorised use or publication.

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.