Municipalities in crisis: can South Africa fix the status of its municipalities

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

Silence is violence

"Never underestimate the devastating impact of our silence as men, when we remain silent, we allow gender-based violations to continue unabated", words by Gift Xaba, Senior Associate in Pro Bono & Human Rights in an interview with Newzroom Africa.

Big boost for a South African green hydrogen economy as new tools released

On 17 February 2025 two key environmental planning tools were published with the aim of guiding and supporting the responsible development of green hydrogen projects which will play an important role in South Africa’s commitment to achieving a Just Energy Transition by replacing the use of fossil fuels in the fertilizer industry and in other hard-to-abate industries such as the heavy mobility, steel and cement industries.

Sanctions-era arbitration: Is South Africa the answer?

The conduct and resolution of international disputes are frequently influenced by geopolitical and economic forces – which have become more erratic in the current climate. Sanctions, in particular, can significantly affect dispute resolution where parties are based in, or connected to, sanctioned jurisdictions.  

Value-added tax in land transactions: Lessons from the Sayani Investments case

The charging of value-added tax (VAT) on the sale of land, whether developed or undeveloped, has long been a subject of contention in Kenya’s tax regime. In the recent case of Sayani Investments Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal E448 of 2023), the Tax Appeals Tribunal (Tribunal) provided much-needed clarity on this issue. The Tribunal held that for VAT purposes, the sale of land, including land with a structure (whether a commercial or residential building), is exempt from VAT under Part II, Paragraph 8 of the First Schedule of the VAT Act (Cap.476). This landmark decision highlights the importance of carefully interpreting tax provisions to ensure compliance and avoid unnecessary disputes.

Public participation is the fulcrum upon which the constitutionality of legislation rests: An analysis of the recent Court of Appeal decision nullifying the Finance Act, 2023

The Court of Appeal of Kenya (CoA), through its judgment issued on 31 July 2024, declared the entire Finance Act, 2023 (Act) unconstitutional. Details of what was contained in the Act are provided in our analysis here [/news/publications/2023/Practice/Tax/tax-and-exchange-control-alert-4-july-special-edition-finance-act-2023#:~:text=The Act reduces the threshold,Effective date: 1 July 2023.] .