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Taking stock – transfer pricing developments in the first six months of 2020

tax | 18 Aug 2020
BY Jens Brodbeck Below is a short summary of some of the important international and local South African developments in the area of transfer pricing amidst the COVID-19 crisis.
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“Loop” structures and the controlled foreign company rules

tax | 18 Aug 2020
BY Carmen Gers One of the welcome announcements by the Minister of Finance in his budget speech, pertained to a potential further relaxation of the Financial Surveillance Department of the SARB prohibition against …
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When the going gets tough: Four points to consider during a SARS transfer pricing audit

tax | 18 Aug 2020
BY Andries Myburgh, Robyn Kantor, Simon Weber A multi-layered approach should be adopted in transfer pricing disputes. This requires an in-depth knowledge of the ITA, TAA, double tax treaties and the law of evidence.
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Not carrying out a tax due diligence could hurt

tax | 18 Aug 2020
BY Kazi Mbangeleli A tax due diligence empowers a seller or buyer to make more informed decisions pertaining to the transaction.
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The future of energy production in South Africa

Test news category | 11 Aug 2020
BY Sasha Singh, Loren Tibshraeny, Eric le Grange COVID-19 has ravaged through the already weakened South African economy and have made a massive impact on the country’s balance sheet.
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Mining Tax: Miners caught between a rock and proposed amendments

tax | 04 Aug 2020
BY Andries Myburgh, Mike Benetello, Kristel van Rensburg On 31 July 2020, National Treasury and SARS published the 2020 Draft TLAB and Draft TALAB, for public comment due by 31 August 2020.
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Genetically modified mice and the patent bargain

IP | 04 Aug 2020
BY Rowan Forster This judgment is a useful reminder of what is sometimes referred to as the “patent bargain”, something that is at the very heart of the patent system.
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Booking.com – is it generic?

IP | 03 Aug 2020
BY Fae Hassan, Manisha Bugwandeen-Doorasamy Judge Ruth Bader Ginsburg wrote the judgment in the recent case of United States Patent and Trademark Office v Booking.com that may in time be referred to as the “generic.com case”.
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Trade secrets: in the news again

IP | 03 Aug 2020
BY Waldo Steyn Recent news stories have once again shone a spotlight on the issue of trade secrets.
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Patents: Solving the problem of “card clash”

IP | 03 Aug 2020
BY Hugo Biermann Computer-implemented inventions and even business-related inventions can in many cases be patented, provided the invention has a technical character.
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COVID-19 and mental health in the workplace

employment | 28 Jul 2020
BY Prencess Mohlahlo, Hlengiwe Mahlangu Several cases in South Africa have highlighted the importance of employer awareness of their responsibilities when faced with employees whose mental health has been adversely impacted by COVID-19 and…
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When are companies obligated to pay salaries during lockdown?

employment | 07 Jul 2020
BY Nomampondo Banzi, Brian Patterson Many businesses have struggled to survive during lockdown and have subsequently applied to the High Court for business rescue. A key question that arose was whether the restaurants were obligated to …
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