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Principles regarding claims for unlawful arrest and detention

There exists a substantial body of South African case law that articulates the principles governing unlawful arrest and detention. The jurisprudence also canvasses the manner in which claims for damages arising therefrom are adjudicated.
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Uganda’s Judiciary: Curbing Executive Overreach

The Ugandan judiciary continues to assert its role as a vital check on executive authority, upholding the rule of law.
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Africa Business In Brief

issue 594
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Understanding Agentic AI and Generative AI: Legal and ethical considerations

In this article, we aim to draw a distinction between agentic AI and generative AI, explore the legal and ethical considerations associated with these technologies, and provide guidance on how businesses can mitigate potential risks.
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Supreme Court of Appeal clarifies Tax Debt Treatment during Business Rescue

The Supreme Court of Appeal has clarified how tax liabilities and value added tax refunds are treated in business rescue, offering key guidance under the Companies Act 71 of 2008.
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No plea, No play: A hard lesson in summary judgment

Courts expect defendants to fully disclose their defence in their pleadings, not spring it later in an affidavit. If you are raising a new issue, you must amend your plea - no shortcuts.
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Ghana: The GRA's Rules on Tax Deductions

16 May 2025
BY Cletus Danliar Banseh AND David A Asiedu Ghana: The GRA's Rules on Tax Deductions - What's In, What's Out?

Tax Disputes & the Constitutional Court: Reviews and Declarators Unpacked

16 May 2025
BY Peter Dachs , Andries Myburgh AND Simon Weber ENS' Peter Dachs, Andries Myburgh and Simon Weber unpack the recent Constitutional Court judgment on alternative remedies in tax disputes, ie reviews and declarators.
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Comprehensive climate change regulations expected to boost carbon market participation in Uganda

Uganda has introduced comprehensive regulations aimed at governing the development, approval, implementation and monitoring of climate change mechanisms across the country.
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Africa Business In Brief

issue 593
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What the FLAC?

To avoid taxpayer bailouts when big banks fail, South Africa requires major banks to issue Flac—special debt that absorbs losses in a crisis. The Reserve Bank can use it to fix troubled banks without using public funds.
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The Apple vs. Optis Patent dispute: A lesson in Patent Infringement and Licensing

As patent litigation continues to reshape the tech landscape, the ongoing case between Apple and Optis Cellular Technology highlights the significant role patent protection plays in defending intellectual property rights
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Tax in Brief

Issue 144 of ENS' Tax in brief, a snapshot of the latest tax developments in South Africa.
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Primary obligations vs secondary obligations and accepting repudiation – Be careful what you wish for

In a recent case, the Supreme Court of Appeal had to consider whether a party to a contract that has repudiated the contract can later rely on the terms of the very same contract to defend a claim against it.
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The proper placement of interest rate clauses in lending documents: Balancing clarity, compliance, and borrower protections

Interest rate clauses must balance law, clarity, and borrower protection. Including the rate in the mortgage deed ensures borrowers get personal notice of changes, an important safeguard not guaranteed in standard loan agreements.
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The Woodlands Dairy case

An unusual, but interesting case involving the recent and lengthy South African trade mark infringement / passing-off judgment involving Woodlands Dairy Proprietary Limited v Sansom Farming CC, Tre Computers (Pty) Ltd and ZAN Central Registry NPC
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Compulsory Licences - The ALLCOPY Copyright case

Copyright judgments are rare in South Africa and findings of the Copyright Tribunal even more so, making the recent judgment of Judge Moshoana, on behalf of the Copyright Tribunal (part of the High Court of South Africa, Gauteng), worth reporting.
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2025 National Budget WED

13 Mar 2025
BY Jenny Klein , Mansoor Parker , Ntebaleng Sekabate AND Charles de Wet We break down the anticipated 2025 National Budget with our team of tax experts who were joined by distinguished guest panellist, Iraj Abedian, to analyse the key elements of the GNU’s first National Budget..
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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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