Reflecting on 2021 and navigating 2022

The effect of the accessorial principle on prescription, res judicata, and estoppel

In the matter of Estelle Le Roux and Another v Dielemaar Holdings (Cape) Pty Ltd and Another (414/2023) ZASCA 118, three lease agreements were concluded between a close corporation as the principal debtor and the respondents (creditors), with the applicants as sureties and co-principal debtors. The principal debtor fell in arrears in the amount of R1,035,406.63 in respect of the three leases.

Mentorship and Sponsorship: How men can support women in tax careers

Making sense of beneficial ownership thresholds: The FIC Act versus the Companies Act

Both the Financial Intelligence Centre Act 38 of 2001 (FIC Act) and the Companies Act 71 of 2008 (Companies Act) create legal regimes relating to the uncovering of beneficial ownership of an entity. The former requires accountable institutions (as defined) to verify the beneficial owners of their clients, and the latter requires certain types of companies (namely, non-affected companies 1 ) to keep record of and disclose their beneficial owners to the Companies and Intellectual Property Commission (CIPC).

JSE Women's Day Supplement - Megan Rodgers and Vivien Chaplin

 Megan Rodgers, Head of our Oil & Gas sector, and Vivien Chaplin, Head of our Mining & Minerals sector recently appeared in the JSE Women's Day supplement.

A special episode featuring Njeri

Every month, CDH Kenya Partner Njeri Wagacha publishes a podcast, where she explores insightful conversations with industry leaders.

Only eat your share of the baguette: An analysis of the recent High Court decision on withholding tax on management and professional fees under the Kenya-France DTA

On 4 July 2024, the High Court in Commissioner of Domestic Taxes v Total Kenya Limited (Income Tax Appeal E044 of 2021) determined that withholding tax on management and professional fees is not payable in Kenya under the Kenya-France Double Tax Agreement (DTA). This decision arises from an appeal lodged before it by the Commissioner of Domestic Taxes, following a similar finding by the Tax Appeals Tribunal (TAT) in TAT Appeal 151 of 2016 (Consolidated with Tax Appeal 16 of 2017).