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Pillar 2 has arrived in South Africa

The release of the highly anticipated discussion document for South Africa pertaining to the implementation of Pillar 2 has not disappointed. Apart from the administrative burden on South African multi-national entities (MNEs), South Africa was one of the more than 130 countries that agreed during October 2021 to implement a minimum 15% corporate tax rate for MNEs with a global turnover in excess of €750 million. This is part of the two-pillar approach that arose out of the Base Erosion and Profit Shifting (BEPS) project of the Organisation for Economic Co-operation and Development (OECD) that aims to end “ the race to the bottom ” on tax rates that has been published as part of the efforts to tax the digital economy framework.

Companies to take heed of mounting climate change litigation risks, advises Alecia Pienaar, Counsel in our Environmental Law practice during a eNCA interview.

Are businesses engaging in ESG practices

Pitso Kortjaas, Director in the Finance & Banking practice joined Power FM to discuss ESG.

International Comparative Legal Guide: Renewable Energy 2024

Tessa Brewis, Margo-Ann Werner, Jerome Brink, and Alecia Pienaar have made written contribution to the South Africa chapter in the fourth edition of the ICLG: Renewable Energy 2024publication. 

Obtaining and managing evidence in corporate forensic investigations: Legality, sources and integrity

The manner in which evidence is obtained and relied upon during forensic investigations plays a critical role in the whole investigative process, especially in establishing investigation findings and making recommendations that can be acted upon. In the context of internal corporate investigations, it is often challenging to obtain the required information from employees who are subjected to the investigation processes where such information is not known or accessible to the employer. While it is known that forensic investigators have the capabilities to obtain the necessary information, in order to maintain the integrity of the evidence, information must be obtained legally and directly from the relevantsources. 

Competition Commission inquiry into how digital content consumption is impacted by online platforms

On 17 March, the Competition Commission published the draft Terms of Reference for a market inquiry into the distribution of traditional media content on digital platforms. Chris Charter discusses this with SABC Newsbreak.