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  • Article

    The VAT Implications Of Interest-Free Credit

    It is the long-standing practice of traders and service providers to grant customers extended payment terms for the goods or services they supply as a means to enhance turnover.
    South AfricaTax
    ENS
    ENS
  • Article

    Unintended Consequences Of The New CFC Rules

    South Africa imposes taxes on worldwide income of residents.
    South AfricaTax
    ENS
    ENS
  • Article

    The Foreign Corrupt Practices Act In Cross-Border Mergers And Acquisitions

The United States (US) enacted the Foreign Corrupt Practices Act of 1977 (FCPA) in response to concerns regarding pervasive bribery by US companies in foreign jurisdictions.
GlobalCriminal Law
Dentons
Dentons
  • Article

    Competition Market Inquiry: Franchising

    On 26 June 2026, the South African Competition Commission (Commission) published draft terms of reference for a proposed market inquiry into the South African franchise...
    South AfricaAntitrust/Competition Law
    Herbert Smith Freehills Kramer LLP
    Herbert Smith Freehills Kramer LLP
  • Article

    Business Rescue And Thresholds For Small Businesses

    Regulation 127(1)(b) promulgated under the Companies Act 71 of 2008 (the Act) states that companies which are undergoing business rescue proceedings are classified into three groups.
    South AfricaCorporate/Commercial Law
    Routledge Modise
    Routledge Modise
  • Article

    Business Rescue vs Liquidation

    What happens where a business rescue application is filed after a liquidation application has already been argued, but before judgment in the liquidation matter is delivered...
    South AfricaCorporate/Commercial Law
    Fairbridges
    Fairbridges
  • Article

    Law Of Contract: Unpacking Electronic Signatures

    With technology taking over the world, it has become essential for our law to keep up with the times and develop legal mechanisms in accordance with digital advancements.
    South AfricaCorporate/Commercial Law
    SchoemanLaw Inc.
    SchoemanLaw Inc.
  • Article

    Part 6.4 - Taxation - Individuals In South Africa

    South AfricaEmployment and HR
    Werksmans Attorneys
    Werksmans Attorneys
  • Article

    Understanding The Complexities Of Insurance Law – The Quest For Making Better Choices

    The same applies to non-indemnity insurance ( or "sommeversekering"), an example: life insurance policies which form an integral part of estate planning.
    South AfricaInsurance
    SchoemanLaw Inc.
    SchoemanLaw Inc.
  • Article

    Invoking Hardship In Difficult Economic Times To Renegotiate Commercial Obligations

    With suppressed economic activity in South Africa, suppliers, distributors and service providers are all feeling the economic pinch and seeking various means to obtain some financial reprieve
    South AfricaLitigation, Mediation & Arbitration
    Cliffe Dekker Hofmeyr
    Cliffe Dekker Hofmeyr
  • Article

    Settlement Secrets For CEO's

    The cheapest dispute is the one you design to end early. That doesn't mean capitulating; it means treating the fight like a deal with a closing plan. Senior leaders who exit litigation quickly do three things...
    South AfricaLitigation, Mediation & Arbitration
    Barnard Inc.
    Barnard Inc.
  • Article

    Tax On Proceeds Received For The Disposal Of Shares - How Long Is ‘For Keeps’ These Days?

    Certain shares, if held for a continuous period of three years prior to disposal, are deemed to yield capital proceeds in terms of section 9C of the Income Tax Act.
    South AfricaTax
    ENS
    ENS
  • Article

    Change On "Loop" Structures Opens Up Bermuda, BVI, Cayman, Guernsey And Jersey Wealth Structuring Options For South Africa Residents

    With reform of South Africa's Exchange Control Rules, the restrictions on the use of "loop" structures have been lifted so that South African residents are no longer prohibited...
    GlobalFinance and Banking
    Walkers
    Walkers
  • Article

    The Rise Of Regional And Continental Competition Regulators: Good For M&A Or Cause For Concern?

    Competition laws are being enforced in most African countries. In the past year, several new national and regional competition regulators became operational, and plans are underway for the African Continental Free Trade Agreement (AfCFTA) to harmonise competition law across the continent
    South AfricaAntitrust/Competition Law
    Webber Wentzel
    Webber Wentzel
  • Article

    When A Competitive Bid Is Not Enough

    One might think that competition law would applaud a firm that submits an independent and competitive bid, in response to a tender aimed at lowering prices.
    South AfricaAntitrust/Competition Law
    Fasken
    Fasken
  • Article

    Access To Information From Public Bodies: Balancing Commercial And Public Interests Under The PAIA

    The Constitution guarantees the right of access to information held by the state to uphold the principle of accountability, which forms a foundation of our democracy.
    South AfricaCorporate/Commercial Law
    Adams & Adams
    Adams & Adams
  • Article

    Banking On Fairness: The Legal Balancing Act Of Contract Terminations

    A Mark Twain quip, "A banker is a fellow who lends you his umbrella when the sun is shining, but wants it back the minute it begins to rain," is a witticism that captures a common sentiment...
    South AfricaCorporate/Commercial Law
    Fairbridges
    Fairbridges
  • Article

    Beneficial Ownership Registry: A Solution To Financial Crimes?

    With all these changes, it begs the question, are the latest changes a genuine attempt to increase transparency and accountability?
    South AfricaCorporate/Commercial Law
    ENS
    ENS
  • Article

    Broad-Based Black Economic Empowerment: Then And Now - Circular 1

    This is the first of a series of circulars examining the development of Broad-Based Black Economic Empowerment (BBBEE) in South Africa.
    South AfricaCorporate/Commercial Law
    Cox Yeats
    Cox Yeats
  • Article

    Business Rescue Proceedings – The Last Resort To Save Your Company

    The consequences of COVID-19 have had disastrous impacts on business globally, with many being left in significant financial distress.
    South AfricaCorporate/Commercial Law
    SchoemanLaw Inc.
    SchoemanLaw Inc.
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