Debt capitalisations between two controlled foreign companies

tax

30 Jul 2019
BY Gustav van den Berg

The tax implications for CFCs in relation to debt capitalisations may be different despite section 19 and paragraph 12A of the Eighth Schedule.
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Dividends tax: most-favoured nation clause in double tax agreement

tax

30 Jul 2019
BY Jarred van der Westhuizen

The court was tasked with determining the application and interpretation of South African DTAs entered into with the State of Kuwait, the Kingdom of the Netherlands, and the Kingdom of Sweden.
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Africa Business In Brief

29 Jul 2019

issue 315
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Multinationals are now able to second their employees to Rwanda

immigration

23 Jul 2019
BY Dieudonné Nzafashwanayo

Rwanda has adopted a ministerial order implementing the law on immigration and emigration enacted in 2018 and introducing various changes to the Rwandan immigration and emigration landscape.
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tax in brief | issue 31

tax

23 Jul 2019

tax in brief | issue 31
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Dismissing an employee for dishonesty during a disciplinary hearing or arbitration proceeding  

employment

23 Jul 2019
BY Peter le Roux AND Matlhatsi Ntlhoro

We consider what happens when an employee lies during the course of a disciplinary hearing or arbitration proceeding.
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Africa Business In Brief

African regulatory and business intelligence

issue 314 | 22 Jul 2019

issue 314
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The reciprocal duty of good faith undercuts derivative misconduct

16 Jul 2019
BY Shivani Moodley

For the first time in employment law jurisprudence, the South African Constitutional Court has considered the nature and scope of the duty of good faith within the context of the contract of employment.
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The remedy against taking the law into your own hands

dispute resolution

16 Jul 2019
BY Michael Gradidge

In its classic formulation, the mandament, or spoliation action, protects against a deprivation of possession otherwise than through a legal process
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Africa Business In Brief

African regulatory and business intelligence

issue 313 | 15 Jul 2019

issue 313
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telecoms and media in brief | issue 3

technology, media and telecommunications (TMT)

13 Jul 2019

telecoms and media in brief | issue 3
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Global Legal Insights: Initial Public Offerings

corporate commercial

10 Jul 2019
BY Doron Joffe , Nkosi Tshabalala AND Sanjay Kassen

South Africa | 2019
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tax in brief | issue 30

tax

09 Jul 2019

tax in brief | issue 30
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Tread Carefully: insubordination and insolence can easily be confounded

employment

09 Jul 2019
BY Hlengiwe Mahlangu

Unfair dismissal disputes arising from allegations of insubordination have had their fair share of attention from South African arbitrators and the courts.
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Does section 187(1)(c) of the LRA apply to individual dismissals?

employment

09 Jul 2019
BY Peter le Roux AND Tshegofatso Malope

Section 187(1)(c) of the LRA has always been controversial because of its definition of automatically unfair dismissals.
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