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Section 45 of the Income Tax Act 58 of 1962 (the "ITA") provides a valuable tax deferral mechanism for corporate groups wishing to reorganise their internal structures without incurring immediate tax consequences.

A viral kiss cam moment at a Coldplay concert ended the career of Astronomer's CEO, placed its Chief People Officer under an uncomfortable spotlight, and triggered a reputational firestorm...

The commercial relationships between China and the African continent began as early as the 2nd century BC, having expanded in the 7th century following the development of maritime routes.

Beginselgebaseerde onderhandelinge tydens IP-waardasie vereis dat entrepreneurs finansiële state, ROI, beleggersrisiko en volhoubaarheid strategies verstaan.

In an important judgment delivered by the High Court in the case of Duncan Ernest Korabie v The Judicial Commission of Inquiry into allegations of State Capture, Corruption...

The Protection of Personal Information Act, 4 of 2013 (POPIA) is South Africa's cornerstone for regulating how personal information is collected, stored and processed. As AI technologies continue to evolvel.

On 28 July 2021, National Treasury and the South African Revenue Service ("SARS") published the 2021 draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill ("2021 draft Rates Bill")

The South African Government was traditionally quite reluctant to impose withholding taxes, especially in an attempt to encourage investment into South Africa. Of late, however, it seems that it has been realised that withholding taxes is an effective method of collecting taxes especially in the context of non-residents of South Africa deriving their profits from transactions linked to South Africa.

defines the cost-sharing scheme for SARS-CoV-2 tests, using the Panbio COVID-19 AG test type, to be carried out on foreign citizens on arrival in Angola; and...

In response to the recent decline in infections across the country (the average new daily infections rate is currently at 29 percent lower than the preceding week and 48 percent lower than the week before)

In late June 2004, the Department of Trade and Industry ("dti") published a policy framework of the proposed amendments to the Companies Act ("the Act").

In 2021, the Financial Action Task Force ("FATF") released its Mutual Evaluation Report of South Africa, which contained an assessment of South Africa's effectiveness in combatting money laundering and terrorism financing.

When a company faces liquidation, winding-up or deregistration the instinct might be to brace for tax consequences, but section 47 of the Income Tax Act 58 of 1962...

The new Companies Act No. 71 of 2008, as amended (new Companies Act) provides an opportunity for companies that are trading under financially distressed circumstances.

In terms of Section 162 of the new South African Companies Act 2008 ("the 2008 Act"), a company, a shareholder, a director, company secretary or prescribed officer of the company, a registered trade union that represents employees of the company, or any other representative of the employees of the company, may apply to court for an order declaring a person (i.e. a director) delinquent or under probation if:

South Africa's 2026 Budget, delivered by Finance Minister Enoch Godongwana on 25 February, signals a period of relative fiscal stability after several years of pressure on public finances...

The month of September proved to be another key steppingstone for South Africa's efforts to become part of the global hydrogen economy.