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Contract silent regarding its duration?
8 September 2014 Dispute Resolution

Contract silent regarding its duration?

It is not unusual for contracting parties to conclude either a long-term or an ever-green contract, especially if the contracting parties intended to be bound to such contract.

Expenditure relating to deferred accruals
5 September 2014 Tax & Exchange Control

Expenditure relating to deferred accruals

In order to give effect to the information gathering powers of the South African Revenue Service (SARS), SARS may apply to a magistrate or a judge to issue a search and seizure warrant so as to, unannounced, enter premises where relevant material is being kept, conduct a search of a person’s premises and seize relevant material.

Search and seizure: the extent of SARS's powers
5 September 2014 Tax & Exchange Control

Search and seizure: the extent of SARS's powers

In order to give effect to the information gathering powers of the South African Revenue Service (SARS), SARS may apply to a magistrate or a judge to issue a search and seizure warrant so as to, unannounced, enter premises where relevant material is being kept, conduct a search of a person’s premises and seize relevant material.

Exclusivity concerns must be merger-specific
2 September 2014 Competition

Exclusivity concerns must be merger-specific

In two separate merger decisions, issued by the Competition Tribunal (Tribunal) days apart, the Tribunal deviated from the Competition Commission's (Commission) recommendations that the transactions concerned be conditionally approved.

ICT Policy White Paper on its way…
2 September 2014 Technology, Media & Telecommunications

ICT Policy White Paper on its way…

The South African telecommunications and postal services sector has been guided by separate and divergent policies and frameworks since 1994.

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Tax Alert
2 December 2011 Tax & Exchange Control

Tax Alert

The payment of VAT refunds has been the subject matter of much controversy over the last few months.

Tax Alert
25 November 2011 Tax & Exchange Control

Tax Alert

Wall Street has been "occupied", Greece and Italy got "technocrat" governments overnight, Nouriel Roubini...

Tax Alert
18 November 2011 Tax & Exchange Control

Tax Alert

Is an employee entitled to Pay-As-You-Earn (PAYE) credits on assessment where his employer has not actually...

Employment Alert
14 November 2011 Employment

Employment Alert

The National Economic Development and Labour Council (NEDLAC) released labour bills for comment to the...

Tax Alert
11 November 2011 Tax & Exchange Control

Tax Alert

The recent winning streak of the South African Revenue Service (SARS) in the courts continued in the judgment...

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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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Johan Jacobs talks about the budget speech
16 May 2016 Trusts & Estates

Johan Jacobs talks about the budget speech

Johann Jacobs, national practice head and director in the Trust and Estates practice talks about the budget speech which was delivered by the finance minister from trusts tax perspective.

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.