Are you a prescribed officer? Know your ESG risks and exposure to environmental liability
29 Jun 2021
BY Ntsiki Adonisi-Kgame AND Mihlali Sitefane
Recent environmental trends have brought environmental law liability back into the spotlight.
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A win for employers: restraints of trade in the time of COVID-19
29 Jun 2021
BY Jayson Kent
Earlier this year, the High Court’s judgment in Oomph Out of Home Media (Pty) Limited v Brien and another, dealt with the issue of enforcing a restraint of trade during the COVID-19 pandemic.
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GUIDANCE NOTE ON PROCESSING OF PERSONAL INFORMATION OF CHILDREN
29 Jun 2021
GUIDANCE NOTE ON PROCESSING OF PERSONAL INFORMATION OF CHILDREN
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GUIDANCE NOTE ON PROCESSING OF SPECIAL PERSONAL INFORMATION
29 Jun 2021
GUIDANCE NOTE ON PROCESSING OF SPECIAL PERSONAL INFORMATION
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POPIA is almost here: more detail on prior authorisation for processing special personal information and children’s information released
29 Jun 2021
BY Era Gunning AND Nicole Gabryk
The long-awaited Protection of Personal Information Act, 2013 (“POPIA”) becomes effective on 1 July 2021.
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International Labour and Employment Compliance Handbook (ILEL) - South Africa
29 Jun 2021
BY Brian Patterson , Stuart Harrison AND Zahida Ebrahim
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 , Wilmari Strachan AND Talia Cullinan
Recently released exemption
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International Labour and Employment Compliance Handbook (ILEL) - South Africa
28 Jun 2021
BY Brian Patterson , Stuart Harrison AND Zahida Ebrahim
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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