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Uganda Tax Appeals Tribunal rules on withholding tax due on accrued interest

tax

09 Jun 2020
BY Celia Becker

On 26 May 2020, the Uganda Tax Appeals Tribunal (“TAT”) in the case of ATC Uganda Limited (“ATC”) vs Uganda Revenue Authority (“URA”) ruled on when an obligation for withholding tax arises and when an amount is deemed to be “paid”.
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South Africa: DA launches application to declare section 27 of the Disaster Management Act unconstitutional and invalid

dispute resolution

09 Jun 2020
BY Aslam Moosajee AND Shenaaz Munga

In this application, the DA seeks leave from the Constitutional Court for direct access in terms of section 167(6)(a) of the Constitution read together with Rule 18 of the Constitutional Court Rules.
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tax in brief | issue 47

tax

09 Jun 2020

tax in brief | issue 47
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South Africa: Zoom and section 189 consultations

employment

09 Jun 2020
BY Brian Patterson AND Shivani Moodley

This judgment reflects that our courts are taking judicial notice of a new normal that has emerged as a result of the COVID-19 pandemic.
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Draft conditions for pension funds’ use of derivatives published for comment

banking and finance

09 Jun 2020
BY Kelle Gagné

On 8 June 2020, the FSCA published a draft conduct standard titled “Conditions for Investment in Derivative Instruments for Pension Funds", by which the FSCA would regulate the parameters for pension funds to enter into derivative transactions.
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What constitutes a strike involving essential service workers?

employment

08 Jun 2020
BY Hlengiwe Mahlangu

In a recent South African Labour Court decision, an employer sought to interdict collective action undertaken by members of DEMAWUSA on the basis that the members provided an essential service and that their strike was in contravention of the LRA.
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Africa Business In Brief

issue 355 | 07 Jun 2020

issue 355
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How can firms balance imperatives of layoffs and employment equity?

employment

05 Jun 2020
BY Lauren Salt AND Jessie Moore

The detrimental effects of coronavirus and lockdown have forced many employers to consider retrenchment to stay afloat.
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South Africa: Consolidated COVID-19 Direction on Health and Safety in the Workplace (for industries outside mining) 

mine and occupational health and safety

05 Jun 2020

On 4 June 2020, Notice R.639 was published in Government Gazette No. 43400, in terms of which the Minister of Employment and Labour issued a Consolidated COVID-19 Direction.
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Long awaited OTC Margin Rules are now final

banking and finance

04 Jun 2020
BY Kelle Gagné

Almost exactly five years after the Financial Services Board released the first draft board notice on margin requirements for derivatives, the long awaited final “OTC Margin Rules” have been published.
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Africa regulatory ENSight

Africa regulatory and business intelligence

issue 5 of 2020 | 03 Jun 2020

issue 5 of 2020
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South Africa: Commentary on Pretoria High Court judgment declaring the lock-down regulations invalid

dispute resolution

03 Jun 2020
BY Aslam Moosajee AND Joshua Davis

On 2 June 2020, Judge Norman Davis handed down judgment declaring the regulations promulgated in terms of section 27(2) of the Disaster Management Act, 2002 unconstitutional and invalid.
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South Africa: COVID-19 related insurance claims and coverage: the arguments for and against coverage

Insurance

02 Jun 2020
BY Rob Scott AND Zara Sher

The outbreak of the Coronavirus (COVID-19) pandemic has raised a lot of questions around insurance coverage in relation to COVID-19 related losses, exposures and liabilities.
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Distressed M&A: You do not have to sell cheaply, but you must move quickly

private equity

02 Jun 2020
BY Justin Balkin AND Tony Lee

In the coming months, we expect to see more distressed M&A resulting from companies being pressured by creditors to divest assets to pay down debt and avoid going into business rescue (or liquidation) or to fund ongoing operations.  
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Business failure: what happens to the trade marks?

intellectual property (IP)

02 Jun 2020
BY Ilse du Plessis

The South African publishing industry has been hit by two bombshells, leading to speculation about the future of many much-loved magazine titles.
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