Debt capitalisations between two controlled foreign companies
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
30 Jul 2019
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
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
23 Jul 2019
tax in brief | issue 31
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Dismissing an employee for dishonesty during a disciplinary hearing or arbitration proceeding
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
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
16 Jul 2019
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
issue 313 | 15 Jul 2019
issue 313
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telecoms and media in brief | issue 3
13 Jul 2019
telecoms and media in brief | issue 3
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Global Legal Insights: Initial Public Offerings
10 Jul 2019
BY Doron Joffe , Nkosi Tshabalala AND Sanjay Kassen
South Africa | 2019
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Tread Carefully: insubordination and insolence can easily be confounded
09 Jul 2019
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?
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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How will the 2019 Proposed Financing Provisioning Regulations affect mining companies?
09 Jul 2019
BY Ntsiki Adonisi AND Zinzi Lawrence
The 2019 Regulations are informed by industry consultation, however, they still fail to address some of the serious concerns raised by the mining industry and introduce new onerous provisions.
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