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Budget speech 2021: broadening the South African tax base

22 Feb 2021

Working on securing additional foreign investment for economic recovery is a priority for South Africa.
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Will the 2021 budget speech signal a policy shift in relation to bad and doubtful debts?

22 Feb 2021
BY Robert Gad

We saw a significant policy shift in 2018 when the unfettered discretion of SARS to grant a doubtful debts allowance was eliminated
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Africa Business In Brief

issue 388 | 21 Feb 2021

issue 388
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Budget speech 2021: How the tax landscape could change

18 Feb 2021
BY Charles de Wet

It is evident that South Africa is in a precarious economic position and the minister needs to determine the chosen fiscal policy carefully.
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Another extension of the TERS: watch this space

18 Feb 2021
BY Lauren Salt AND Jessie Moore

On 17 February 2021, the South African Department of Employment and Labour announced that the relevant NEDLAC partners have endorsed proposals tabled by the UIF for the extension of the COVID-19 TERS.
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ENSafrica webinar

18 Feb 2021

Cybercrimes Bill
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Employment Roundup

17 Feb 2021

View our latest employment ENSights below
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ESG funding an option for mines to consider

17 Feb 2021

With the compliance deadline closing in, one was that mines could make up for the shortfall is by obtaining sustainable finance and environmental social governance investment
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ENSafrica webinar | POPIA compliance

17 Feb 2021

Practical steps to protect your organisation
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Dividend payment cycles in turbulent times

16 Feb 2021
BY Michael Reifarth

The negative economic impact of the global COVID-19 pandemic has been widespread and has led to a number of adverse outcomes
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Africa tax in brief

16 Feb 2021
BY Celia Becker

AFRICA TAX IN BRIEF
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“But what if I don’t want to?” The possible discriminatory consequences of a mandatory COVID-19 vaccination policy

16 Feb 2021

The question arises whether there is scope for employees to claim that they have been discriminated against as a result of their failure or refusal to take the COVID-19 vaccine.
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EE Bill out for comment: Are employers ready to take employment equity more seriously?

16 Feb 2021
BY Lauren Salt AND Jessie Moore

It is that time of year when employment equity compliance should be particularly front-of-mind for employers as the filing season came to an end on 15 January 2021.
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Does the institution of a review application interrupt the running of the prescription period?

16 Feb 2021
BY Peter le Roux AND Siphile Hlwathika

Prior to the amendments to section 145 of the Labour Relations Act, 1995 (“LRA”) in 2015, many employers who were found to have unfairly dismissed an employee would seek to review an arbitration award
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Challenges in the LIBOR transition phase: ISDA fallback interest rates for transactions linked to bonds or loans

16 Feb 2021

By now, you have probably heard that the London Interbank Offered Rate (“LIBOR”), the most widely used benchmark interest rate in the world, will become a piece of history at the end of 2021.
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