International Labour and Employment Compliance Handbook (ILEL) - South Africa
29 Jun 2021
BY Brian Patterson AND Stuart Harrison
International Labour and Employment Compliance Handbook (ILEL) - South Africa - 2021
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Asset-for-share transactions: a new potential pitfall
28 Jun 2021
BY Nicolette Smit
The corporate reorganisation rules contained in section 42 – 47 of the Income Tax Act, 1962 provide taxpayers with a mechanism to defer the tax implications that would otherwise result from certain restructure transactions.
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Funding offshore trusts
28 Jun 2021
BY Peter Dachs
Many South African tax residents have settled offshore trusts in various jurisdictions outside South Africa.
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Africa tax in brief
28 Jun 2021
BY Celia Becker
Africa Tax Administration Forum revises Pillar One Proposals
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Inextricably linked contracts do not necessarily give rise to a "sameness" between them
28 Jun 2021
BY Arnaaz Camay
In the recent case of Clicks Retailers (Pty) Limited vs. Commissioner for the South African Revenue Service, the Constitutional Court had to determine whether Clicks could claim an allowance under section 24C of the Income Tax Act
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Corporate actions: drip dividends
28 Jun 2021
BY Magda Snyckers AND Michael Reifarth
In the second instalment of our series on South African tax considerations arising for residents and non-residents resulting from corporate actions in respect of South African listed shares, we deal with drip dividends.
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Electronic contracting for CIS investors and CIS managers
28 Jun 2021
BY Jessica Blumenthal , Roy Gillespie AND Wilmari Strachan
Recently released exemption
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International Labour and Employment Compliance Handbook (ILEL) - South Africa
28 Jun 2021
BY Brian Patterson AND Stuart Harrison
International Labour & Employment Compliance Handbook – Suppl. 33 (2021)
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Africa Business In Brief
issue 406 | 27 Jun 2021
issue 406
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Do employers always need to reinstate employees whose dismissal is substantively unfair?
22 Jun 2021
BY Naa’ilah Abader
In certain circumstances, employers in South Africa can dismiss employees for their conduct outside the workplace, particularly if this harms the employment relationship, such as employee performance, or when it harms the employer's reputation.
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Hefty damages and vicarious liability be careful how you handle sexual offences in the workplace
22 Jun 2021
EEA provides potential remedies to an employee that has been subjected to unfair discrimination equal to, or perhaps more far-reaching, than those provided by common law delictual claims.
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Climate change litigation is hotting up
22 Jun 2021
In this article we shall deal with these recent decisions as well as with a South African case that has been argued but in respect of which judgement is still pending.
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Lessons from abroad: constructive dismissal, remote working and health and safety concerns
22 Jun 2021
BY Brian Patterson AND Jessie Moore
With the third wave of COVID-19 in full swing in South Africa, it has never been more important for South African employers to anticipate and prepare for the various COVID-19 related disputes that may lie ahead.
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POPIA is (still) definitely coming into effect on 1 July 2021
POPIA is (still) definitely coming into effect on 1 July 2021 | 22 Jun 2021
BY Era Gunning AND Wilmari Strachan
There has been much confusion and misinformation circulating regarding the effective date of the Protection of Personal Act, 2013 (“POPIA”).
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Africa Business In Brief
issue 405 | 20 Jun 2021
issue 405
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