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Article
Why African Financial Institutions Should Be Exploring DORA
As financial institutions increasingly rely on cloud computing, SaaS platforms, and AI technologies, technology contracts are evolving from simple commercial documents into critical operational resilience tools. The European Union's Digital Operational Resilience Act (DORA) exemplifies this shift, offering valuable insights for African financial institutions on how contractual mechanisms can actively support cybersecurity, business continuity, and third-party risk management in an interconnected technology
South AfricaMedia, Telecoms, IT, Entertainment
ENS
Article
The Judgment Of The Supreme Court Of Appeal In The Reported Decision Of Dormell Properties v Renasa Insurance NNO 2011 (1) SA 70 Will Be Of Interest To The Construction Industry
The employer made a claim against the guarantor in terms of a construction guarantee following upon the cancellation of a building contract, on the grounds of the contractor’s alleged breach of contract.

South Africa

Real Estate and Construction

Bell Dewar

A Tale Of Three DTA's: South African Tax Court Confirms That No Dividends Tax Is Payable On Distributions To Dutch Resident Shareholders

In terms of section 64E(1)(a) of the Income Tax Act 58 of 1962 ("the ITA") dividends tax at a rate of 20% must be paid when a South African company declares and pays a dividend.

South AfricaTax

Avoid Future Headaches: Raising All Grounds Of Objection Is Critical In SARS Tax Disputes

In recent years, SARS' has become increasingly litigious, resulting in disputes often ending up in the Tax Court or the High Court. Such a dispute will generally arise when a taxpayer...

South AfricaTax

Debt Compromise: Can You Settle Your Tax Debt For Less?

Struggling to pay a significant tax debt? Learn how a compromise works, what SARS requires and why timing matters if you are disputing an assessment.

South AfricaTax

SNG Grant Thornton

How Tax Efficient Commercial Agreements Can Shield Against SARS Scrutiny

In the world of corporate transactions and commercial agreements, taxation often takes centre stage.

South AfricaTax

Andersen in South Africa

Non-Profit Organisations Take Note: Time Is Running Out!

In order to register as a Public Benefit Organisation ("PBO") with the South African Revenue Service ("SARS"), an organisation must comply with a number of provisions, set out in section 30 of the Income Tax Act No 58 of 1962 ("the Income Tax Act").

South AfricaTax

Offshore Asset-For-Share Transactions

The aim of the corporate rules contained in Part III of the Income Tax Act, 58 of 1962 ("the Act") is to facilitate transactions between groups of companies or between companies and shareholders by ensuring that the transactions inherent in any restructuring occur on a tax neutral basis in South Africa.

South AfricaTax

Supreme Court Of Appeal Clarifies Tax Debt Treatment During Business Rescue

On 12 May 2025, the Supreme Court of Appeal ("SCA") delivered a notable judgment clarifying the treatment of tax liabilities and Value Added Tax ("VAT") refunds in the context of business rescue proceedings.

South AfricaTax

Taxation Laws Amendment Bill Released For Comment

It is now proposed that such dividends declared prior to vesting of the shares will be subject to income tax in the hands of the holder.

South AfricaTax

Amalgamations - A New Concept

The draft Companies Bill contemplates the introduction of a new concept into the South African law of mergers and acquisitions, namely amalgamations. Although one has always spoken about mergers and acquisitions, the reality is that South African law did not ever permit a merger in the true sense of the word but rather dealt only in acquisitions.

South AfricaCorporate/Commercial Law

Norton Rose Fulbright South Africa

Cash Flush Companies Proposing To Make Distributions To Shareholders

It is trite that where the board of a company wishes to make any distribution to its shareholders the board will be required, prior to the company making such distribution, to acknowledge

South AfricaCorporate/Commercial Law

Contract Drafting In Favour Of The Layperson

Parties enter into contracts on a daily basis. More often than not, we encounter a situation in which one party exercises dominance over the drafting of a contract.

South AfricaCorporate/Commercial Law

SchoemanLaw Inc.

Preparing For The New Companies Act

The new Companies Act is due to come into effect on 1 April. It is vital for companies to identify the practical steps that need to be taken to ensure a smooth transition from the old Act to the new one before this date.

South AfricaCorporate/Commercial Law

Werksmans Attorneys

Shareholder, Know Your Rights

There are many lessons to be learnt from the ongoing Kebble saga. One of the most practical lessons emerges from the recent judgment in “Letseng Diamonds Ltd v JCI Ltd” regarding the governance of companies and the position of shareholders in relation to the company and its directors.

South AfricaCorporate/Commercial Law

Norton Rose Fulbright South Africa

The Oppression Section Of The Companies Act Provides The Most Important Statutory Protection Of Shareholders' Rights

The first Supreme Court of Appeal decision on the oppression section of the new Companies Act of 2008.

South AfricaCorporate/Commercial Law

Draft Guidance Note 7B: Sharper Focus On Proliferation Financing, Risk Assessment And Due Diligence

South Africa's Financial Intelligence Centre has released draft Guidance Note 7B for public consultation, introducing significant refinements to the country's anti-money laundering framework.

South AfricaFinance and Banking

Guardians Of The Rand: Potential Nationalisation Of The South African Reserve Bank

The South African Reserve Bank Amendment Bill of 2018 (the "SARB Amendment Bill") has again become the subject of a vigorous debate following the public hearing held by Parliament of South Africa on 2 July 2025.

South AfricaFinance and Banking

Powers Of Attorney – "Mightier Than The Sword"?

Not everybody has our best interest at heart, and it is necessary to have everything on paper so that you know your belongings are taken care of ...

South AfricaLaw Department Performance

SchoemanLaw Inc.

South Africa’s Opt-Out Registry: This Is An IT Project, Not Just A Legal One

South Africa's National Consumer Commission Opt-Out Registry introduces a dual compliance framework that requires organisations to satisfy both POPIA's personal information processing requirements and the CPA's pre-emptive marketing blocks. Businesses must fundamentally restructure their technology, data management, and operational processes to prevent prohibited marketing communications from reaching consumers who have exercised their right to opt out.

South AfricaMedia, Telecoms, IT, Entertainment

Showing 801–820 of 1754 results

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