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Africa Business In Brief

issue 546 | 19 May 2024

issue 546
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4th Annual ESG CPD SERIES 2024

17 May 2024

Original thinking: Sustainable Solutions and Legal Challenges in Business and Society
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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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Revised OHADA Uniform Act on debt recovery and enforcement – “a major qualitative leap”

15 May 2024
BY Guillaume P. Blanc

The revisions made to the "Revised Uniform Act Organizing Simplified Recovery Procedures and Enforcement Measures" (Revised AUPRSVE) by OHADA is anticipated to improve the legal framework for debt recovery and enforcement in OHADA member states.
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Structuring of agricultural insurance products – the tax pitfalls of getting it wrong

14 May 2024
BY Simon Weber AND Jean du Toit

The recent case of Taxpayer Boerdery v CSARS highlighted the need to assess the substance over the form of arrangements. It involved the disallowing of insurance premium deductions under the Income Tax Act, with upheld penalties and interest.
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South African tax implications of distributions from foreign subsidiaries – some offshore “homework” required

14 May 2024
BY Nicolette Smit

Where a South African resident receives a distribution from a foreign subsidiary, the classification of such a distribution is crucial to determine the tax implications thereof in the hands of said resident
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Providing vested rights in respect of discretionary trusts

14 May 2024
BY Stephan Minne

The changing environment of an increasing fiscal clamp-down on trusts may well spur a new generation of vested rights in respect of trusts that could challenge the perceived axiomatic superiority of purely discretionary family trusts.
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Shareholder-nominated non-executive directors: navigating VAT, income tax, and PAYE challenges

14 May 2024
BY Annelie Giles AND Simon Weber

In this article, we take a closer look at the tax position of shareholder-nominated NEDs, particularly those instances where NED fees are recovered by the nominating- shareholder.
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NSFAS’ decision to ‘defund’ the postgraduate LLB programme was found to be reasonable

14 May 2024
BY Aslam Moosajee AND Olonathando Nxumalo

In NSFAS v Moloi, the SCA had to review whether the Pretoria High Court had erred in setting aside NSFAS and the Minister's decision to 'defund' LLB postgrad programme.
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When does the clock begin to run under section 7(1)(b) of PAJA?

14 May 2024
BY Wandile Ndabambi AND Matthew Pistorius

This case involves the Centre for Child Law challenging the South African Council for Educators' decision regarding disciplinary proceedings against two educators who assaulted Grade 2 children
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New B-BBEE Requirements for Real Estate Agents

14 May 2024
BY Sanjay Kassen AND Surina Moodley

Property practitioners must renew their Fidelity Fund Certificate every three years through the appropriate Regulatory Authority and are now required to have a valid Broad-Based Black Economic Empowerment certificate.
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Tax in Brief

14 May 2024

tax in brief | issue 121
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Polygraph examinations: Can an employer dismiss an employee for refusing to undergo a polygraph examination?

14 May 2024
BY Fritz Malan , Nils Braatvedt AND Themba Maduna

While a polygraph examination alone cannot conclusively determine employee misconduct, it can serve as corroborative evidence among other factors
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Practical challenges and legal complexities – Does SARS owe you a mineral royalty refund?

14 May 2024
BY Kristel van Rensburg AND Simon Weber

The South African Revenue Service (‘SARS’) is currently in the process of implementing a new system aimed at streamlining the mineral royalty process, this article discusses the proposed changes. .
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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.

Recent tax changes and their impact on share lending arrangements and collateral arrangements

13 May 2024
BY Magda Snyckers

The article discusses how lending shares or using them as collateral can have tax consequences under South African law, especially regarding dividends on shares issued to raise funds
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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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Weeding out insights from the LACs latest judgment

13 May 2024
BY Audrey Johnson , Balindile Shezi AND Peter le Roux
Explore the LAC's groundbreaking ruling on workplace drug testing. Our experts dissect its impact on testing protocols and employment law in South Africa.
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Africa Business In Brief

issue 545 | 12 May 2024

issue 545
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Tax Masterclass | VAT – BGR 16, issue 3: a revised standard apportionment method

25 Apr 2024
BY Annelie Giles , Jo-Paula Roman , Seelan Moonsamy , Charles de Wet , Riëtte Lombard AND Anjé Albertyn
We discuss important developments in South Africa’s approach to apportionment and explore the practical implications of the items excluded from the standard turnover formula
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ENSign Podcast: navigating injunctions in Ghana

16 Apr 2024
BY David Adu-Tutu Jr AND David A Asiedu
In the latest ENSign podcast, the team from Ghana discusses injunctions in litigation and break down what they really are.

Investing in Africa | Africa's data protection landscape: Legislation, enforcement, and best practices

04 Apr 2024
BY Celia Becker , Era Gunning , Patricia Jane Mumuni , Rehema Nakirya Ssemyalo AND Ayesha Rambajun
Experience the pulse of Africa's data protection revolution in the legal realm. Dig deep into legal nuances, compliance strategies, and breach repercussions with our experts from South Africa, Mauritius, Ghana, and Uganda in our engaging webinar.
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Business Law Focus | SA Mining in the spotlight

19 Mar 2024
BY Otsile Matlou AND Ntsiki Adonisi
Exploring the impact of the MPRDA in South African mining, Ntsiki Adonisi and Otsile Matlou recently joined Business Law Focus for an insightful discussion on its goals, successes, and challenges spanning the past two decades.
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Webinar | Budget Speech 2024 | Restoring Trust

22 Feb 2024
BY Jenny Klein , Mansoor Parker AND Charles de Wet
Can South Africa's Budget Speech navigate SA's economic storm? Watch our expert panel dissect its promises and potential impact now on businesses and the nation.
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Green Bonds - What you need to know

08 Feb 2024
BY Jordan Maze
Embracing innovative financial instruments, such as green bonds, is pivotal to the mining industry achieving its ESG goals. Jordan Maze explores the how, what, and why of greenbonds, a key element of transitionfinance.
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Pop-up webinar | Degrees of Truth: fraudulent qualifications

08 Feb 2024
BY Peter le Roux , Suad Jacobs , Lauren Salt , Prencess Mohlahlo AND Gabi Mailula
South Africa's job market is riddled with misrepresented qualifications, putting your business at risk. Join our expert panel as they dissect this critical issue.
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Webinar | Failure To Prevent Corrupt Activities Offence

29 Jan 2024
BY Adrian Roux AND Wim Steyn
Newly enacted law redefines corporate responsibility in SA's fight against corruption. Watch Adrian Roux & Wim Steyn for expert insights on compliance strategies & mitigating legal risks.
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ENSign | AI in Financial Services - A Data Privacy Perspective

28 Jan 2024
BY Ridwaan Boda AND Era Gunning
This Data Privacy Day, Era and Ridwaan unveil the truth about AI in finance. Learn from real stories, gain practical solutions, & embrace the future responsibly.
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ENSign | Tax Audit Pitfalls to avoid in Ghana

12 Dec 2023
BY Cletus Danliar Banseh AND David A Asiedu
Tune in as we break down the essential guide to navigating tax audits in Ghana. In this episode, we highlight specific pitfalls to steer clear of, providing actionable insights to protect the financial standing of your business.
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Property video series | The conveyancing process

05 Dec 2023
Navigate the complexities of the conveyancing process and pave the way to South African homeownership with this comprehensive guide. This video expertly guides you from purchase to registration, ensuring a seamless and compliant transition.
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