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Tax in Brief

Issue 136 of ENS' Tax in brief, a snapshot of the latest tax developments in South Africa.
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Information Regulator’s Guidance Note on Direct Marketing: What do you need to know?

The Information Regulator has published a new Guidance Note on Direct Marketing under POPIA outlining its views on the legal requirements for processing personal information for direct marketing.
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Prejudice, an important consideration in determining whether to grant a postponement or condonation for non-compliance with court directives

The Western Cape Equality Court has provided guidance on factors that courts consider when deciding on postponements in a case involving funding challenges for legal representation. - does thi smake sense
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The expanding role of patents in agriculture: Advancing innovation and opportunity

With Agriculture having advanced to high-tech precision farming, innovation is vital amid growing populations and climate change. Patents protect technologies and highlight progress in agricultural science.
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The importance of abiding by court prescribed timeframes

This article examines the Electoral Court’s decision on the African Restoration Alliance appeal against the Electoral Commission’s dismissal of objections raised over alleged voting day irregularities.
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What constitutes ‘substantial and compelling circumstances’ to depart from mandatory life imprisonment sentences?

In the Supreme Court of Appeal’s judgment, Loyiso Ludidi & Others v The State, we examine whether time spent as awaiting-trial prisoners justifies deviating from mandatory life sentences under South African criminal law.
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Cross-Border Employment: South African Labour Court’s Jurisdiction in focus

The Labour Appeal Court’s recent decision in Sorrell v Petroplan Sub-Saharan Africa (Pty) Ltd impacts cross-border employment, particularly regarding temporary employment services and the Labour Court's jurisdiction over employees working abroad.
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High Court errs by setting aside a non-binding settlement agreement

In Minister of Rural & Land Reform v Thamsanqa Davis Bisset, the SCA upheld the appeal and dismissed the application to set aside a settlement agreement under section 42D of the Restitution of Land Rights Act.
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The application of the precautionary principle in the approval of GMOs

In African Centre for Biodiversity NPC v Minister of Agriculture, Forestry and Fisheries and Others, the SCA set aside an issued permit to conduct activities in respect of GMOs and remitted the decision to approve the GMO back for reconsideration.  
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Employees v Independent Contractors: A tax perspective

The distinction between employees and independent contractors is vital for tax compliance, as misclassification can pose risks.
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’Tis the season for resignations

Year-end resignations can disrupt business operations during a critical period for completing projects, peak seasons, or new year planning.
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High Court strengthens taxpayer rights, urges respect and fair treatment by SARS while unravelling the legal question of the meaning of “bulk” in the Mineral Royalty Act

A landmark High Court judgment has clarified key legal issues on procedural challenges, section 105 of the Tax Administration Act, and the interpretation of "bulk" in the Mineral Royalty Act, with major impacts on taxpayers and aggregates industry.
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ENS Mining Conference: A summary

ENS Mining Conference: A summary
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Africa Business In Brief

Africa Business in Brief
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When is a loan not a loan for tax purposes?

A loan may seem straightforward - funds lent with an expectation of repayment. However, distinguishing between a true loan and taxable income can have significant implications for businesses and tax authorities.
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Implications of SA's Mine Health and Safety Amendment Bill, 2024

14 Nov 2024
BY Willem le Roux AND Pieter Colyn ENS Executive and Head of MOHS, Pieter Colyn, hosts Executive Consultant, Willem le Roux, in a discussion about the proposed amendments to the Mine Health and Safety Act, and the implications thereof.
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25 years of Competition Law in South Africa - A discussion on dawn raids

30 Sep 2024
BY Aziza Mdee AND Sphiwe Dlamini In celebration of 25 years of Competition Law in South Africa, Associate, Sphiwe Dlamini chats to Executive, Aziza Mdee, about dawn raids.
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Investing in Africa: Investment Hubs

13 Sep 2024
BY Celia Becker , Dieudonné Nzafashwanayo , Mmangaliso Nzimande , George Muthee AND Davina Boodnah Africa’s investment gateways: Insight from Kenya, Mauritius, Rwanda, and South Africa
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Tax Masterclass: Transfer Pricing

21 Aug 2024
BY Andries Myburgh , Jens Brodbeck AND Mark Badenhorst South Africa's Tax Court recently delivered a landmark ruling in SARSTC IT 14302, addressing key transfer pricing principles. In our recent Tax Masterclass, our tax experts and the renown Wim Trengove discuss the implications
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Tax Masterclass: Mergers & Acquisitions Part 2

02 Aug 2024
BY Kristel van Rensburg , Ntebaleng Sekabate AND Mmangaliso Nzimande In part two of our M&A masterclass, ENS' tax specialists provide valuable insights, real-world examples, and practical strategies for seamlessly implementing M&A transactions.
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Tax Audit pitfalls to avoid in Ghana (Episode 3)

30 Jul 2024
BY Cletus Danliar Banseh AND David A Asiedu In our latest ENSign podcast, David A. Asiedu and Cletus Banseh from Ghana continue their discussion on tax audit pitfalls discussing options available for taxpayer disputes.

Tax Masterclass: Private clients

26 Jul 2024
BY Deon Beachen , Jenny Klein , Robert Gad , Megan Stuart-Steer , Arnaaz Camay , Anika Wright AND Barry Knoetze We invite you to view the latest webinar in our Tax Masterclass series, focusing on employee incentive arrangements, trust-to-trust distributions, and issues related to residency and global mobility, and much more.
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Tax audit pitfalls to avoid in Ghana (Episode 2)

14 Jun 2024
BY Cletus Danliar Banseh AND David A Asiedu In our latest ENSign podcast, David A. Asiedu and Cletus Banseh from Ghana continue the Tax audit series. Listen as they discuss pitfalls to avoid after receiving a final tax assessment.

PPPs in Southern Africa: Closing the financing gap for infrastructure development

13 Jun 2024
Africa faces an annual infrastructure financing gap of USD68-108 billion according to the African Development Bank, leading countries to seek private investment. Watch our webinar to hear our experts discuss PPP laws and policy frameworks in Africa.
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Tax Masterclass: Mergers and Acquisitions (Part one)

07 Jun 2024
BY Kristel van Rensburg , Ntebaleng Sekabate AND Mmangaliso Nzimande Our tax masterclass continues, watch as our tax experts discuss the planning and structuring of transactions, including the Term Sheet and considerations relevant to a share/asset deal, due diligence and structuring and funding.
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ENSign - Sensitive Terminations in Ghana

03 Jun 2024
BY David A Asiedu AND Amina Abugdanpoka Kaguah Managing sensitive terminations involves handling the departure of key employees, such as a CEO or an HR director. Join David A. Asiedu and Amina Kaguah from Ghana as they discuss the legal and practical aspects of these types of terminations.

Overcoming hurdles in the “S” of ESG: A Blueprint for African Mining Corporates

30 May 2024
Watch our webinar featuring a panel of experts, in a discussion about how companies can navigate the "Social" aspects in ESG, the benefits of actively informing and involving key stakeholders.
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2024 Junior Mining Indaba and the MPRDA's 20th Anniversary year round up

16 May 2024
BY Zinzi Lawrence AND Dorencia Pillay Listen to Dorencia Pillay and Zinzi Lawrence reflecting on last year's Junior Indaba and looking ahead to this year's event, including insights on the 20th anniversary of the MPRDA in South Africa.
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ENSign | Safeguarding your business with forensics in Ghana

14 May 2024
BY Steven Powell , David A Asiedu AND Joseph Konadu Join us on our latest podcast collaboration featuring our top legal minds from Ghana and South Africa as we dive into the world of forensic investigation.

Ensuring Continuity The Fate of Workers in Africa's Business Transfers

13 May 2024
BY Brian Patterson , Alex Ferreira , Charles Visser , Eustache Ngoga , Joe Mothibi , Nana Yaa Ahmed , Tracy Kakongi , Emmanuel Sauzier AND Jimmy Simiyu Explore the nuances of employee rights during business transitions with our diverse panel of African Employment practitioners. Gain insights from experts across the continent on navigating local laws, international standards, and union involvement.
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