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The Anti-Global Base Erosion Rules released: what it means for MNE taxation
15 Feb 2022BY Mark Badenhorst The rules are designed to ensure that large MNEs pay a minimum level of tax on income arising in each jurisdiction in which they operate.
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Risks of tax return non-disclosure increased by Supreme Court of Appeal
15 Feb 2022BY Robert Gad, Taryn Solomon The difficulty of supplementing return disclosure to ensure a full and accurate tax return is now an open issue.
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The nitty gritty of SARS’ Voluntary Disclosure Programme
15 Feb 2022BY Annalie Pinch In a recent SCA case, an appeal against the decision of the Tax Court was dismissed, upholding the rejection by SARS of the VDP application submitted by the Taxpayer.
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10 predictions for what could lie ahead for South Africa in the 2022 budget speech
15 Feb 2022BY Mmangaliso Nzimande, Charles de Wet, Kristel van Rensburg We expect the focus of the speech to be on stimulating economic growth and foreign direct investment by exercising restraint regarding taxation increases, especially on the corporate front.
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Post-termination confidentiality restrictions: are they worth anything?
15 Feb 2022BY Henry Rossouw The SA Labour Appeal Court has confirmed that post-termination confidentiality and non-disclosure restrictions are still a valuable tool for employers.
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Transfer pricing, thin capitalisation and intra-group finance arrangements – SARS issues promised guidance in the form of draft interpretation note
15 Feb 2022BY Jens Brodbeck, Scott Salusbury SARS has published for comment a new draft Interpretation Note which broadly follows the guidance in Chapter X of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.
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What you need to know about NFTs and smart contracts
14 Feb 2022BY Rakhee Dullabh, Wilmari Strachan Smart contracts facilitate the sale of NFTs, but how do they work?
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10 things to consider as a tourist or tourism provider in Ghana
08 Feb 2022BY Amina Abugdanpoka Kaguah While the expansion of the tourism industry presents a great opportunity for individuals and businesses in Ghana, there are some legal considerations for both residents and non-residents to be aware …
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South African national minimum wage and earnings threshold increased
08 Feb 2022BY Lauren Salt On 7 and 8 February 2022, two significant developments took place in the employment law arena. These will have far-reaching implications for employers and employees alike.
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Uncertainty for employers around new COVID-19 Regulations
03 Feb 2022BY Henry Rossouw Further uncertainty has once more been introduced into an already uncertain COVID-19 dominated legal landscape.
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Africa regulatory ENSight
Africa regulatory ENSight | 02 Feb 2022BY issue 1 of 2022
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Copyright: high stakes and low stakes
01 Feb 2022BY Gaelyn Scott We discuss two stories that highlight some important aspects of copyright law.
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Mauritius: updates on the new Industrial Property Act 2019
01 Feb 2022BY Pravin Barthia Mauritius' industrial property legislation introduces protection for GIs, new varieties of plants, and more.
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Dispute resolution under Ghana’s Payment Systems Act
01 Feb 2022BY David A Asiedu We look at the dispute resolution steps Ghana's Payment Systems Act provides for.
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Tax in Brief | Issue 77
tax | 01 Feb 2022BY Latest tax developments in SA
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