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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.”

Blowing the whistle in South Africa
16 January 2014 Employment

Blowing the whistle in South Africa

Whistleblowing is attracting high-profile media attention across the world and is proving to be a key concern for South African multi-national employers, especially in relation to the cultural attitudes, regulations and differing levels of protections across the globe, according to DLA Piper, the global law firm.

Overlaps between merging parties do not automatically mean that the merger is anti-competitive – Tribunal decision
14 January 2014 Competition

Overlaps between merging parties do not automatically mean that the merger is anti-competitive – Tribunal decision

The reasons given by the Competition Tribunal (Tribunal) in the matter between Mogs Proprietary Limited and Booysen Bore Drilling Company Proprietary Limited (Case No: 018044), issued on 13 January 2014, provides a further example of a merger that presented both horizontal and vertical overlaps, but was nevertheless viewed as unproblematic by the competition authorities.

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Real Estate Matters
1 October 2008 Real Estate

Real Estate Matters

In the recent case of Picardi Hotels Ltd v Thekweni Properties (Pty) Ltd 2008 SCA 128, the Supreme Court...

Employment Matters
17 September 2008 Employment

Employment Matters

Restraint of trade finds its place in the South African legal system as a means to protect the interests of the party in...

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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.