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Share issue anomalies
3 April 2009 Tax & Exchange Control

Share issue anomalies

Section 24B of the Income Tax Act No. 58 of 1962 has been amended with effect from 21 October 2008 by providing that, if a company acquires...

Termination of employment
31 March 2009 Employment

Termination of employment

In our present economic climate where many employees are faced with the threat of retrenchment, the definition of 'gross income'...

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The Way to BEE
1 July 2007 Black Economic Empowerment (BEE)

The Way to BEE

Cliffe Dekker Hofmeyr has compiled this guide to broad-based black economic empowerment (BEE)...

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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.