With the publication of the first draft Codes of Good Practice (codes) under the Broad-Based Black Economic Empowerment Act No. 53 of 2003 (BEE Act) in December 2004, the regulation of BEE has taken an interesting turn.

The South African corporate world recently stood in trepidation of a momentous decision by the Supreme Court of Appeal ("SCA") which could have resulted in most, if not all, share for share offers made to shareholders of public companies concluded during the past few decades being declared unlawful.

It is trite law that a company is a separate legal entity distinct from its shareholders. Shareholders enjoy the benefit of this primal distinction in that they cannot be sued as shareholders...

This question concerns the jurisdiction of the Labour Court to determine disputes arising from section 34 of the Basic Conditions of Employment Act (BCEA).

Computicket was found to have contravened section 8(d)(i) of the Competition Act 89 of 1998 which provides that "it is prohibited for a dominant firm to engage in any of the following ...

In the case of Heatherview Estate Extension 24 Home Owners Association v Mahlatse Trading Enterprise CC and Others, the High Court considered the meaning and effect of s61 of the Companies Act, ...

On 21 August the Gauteng Division of the High Court handed down a judgment setting aside the findings of the Arms Procurement Commission

Following in the footsteps of the Competition Act, the National Credit Bill is a new piece of legislation that aims to set up a similar regulatory framework and infrastructure to regulate the granting of credit to consumers.

Asset management services performed by a resident in a different jurisdiction to the recipient of the services gives rise to potential transfer pricing implications that should be borne in mind.

There is a growing trend in South Africa towards businesses adopting malus and clawback policies in relation to their variable pay structures and employee incentive schemes.

This is a move to increase control and regulation over what was a largely unregulated OTC derivatives market.

2019 has seen some interesting developments in African competition law. This alert focuses on the most recent news in Botswana, Namibia and Zambia.

Under section 24C of the Income Tax Act 58 of 1962, if a taxpayer receives income under a contract in a tax year.

It is no secret that the National Credit Act, No 34 of 2005 (Act) has its problems. Courts have been called upon numerous times to interpret what should be simple provisions that confuse contracting parties.

The stated policy of the South African Revenue Service (SARS) not to make value-added tax (VAT) apportionment rulings effective retrospectively...

International Fraud Awareness Week (Fraud Week) kicks off on 17 November and ends on 23 November 2019. This is an opportune time for every organisation in the country

The present economy is challenging due to a multitude of macro and micro economic factors at an international and local level. In an article published by Business Tech on 3 July 2019

The Minister of Communications recently published the proposed Cryptography and Accreditation Regulations, which, among other things, will oblige providers of encryption services and products (cryptography providers) to supply highly detailed information about themselves and their services.

Two European Commission rulings demonstrate that dominant firms face competition law risks not only from pricing and supply practices, but also from misleading statements about competitors' products. These cases raise important questions about whether similar conduct could constitute exclusionary abuse under South African competition law, particularly section 8(1)(c) of the Competition Act.

In the matter of Centre for Child Law & Others v Media24 Limited & Others CCT 261/18, the Constitutional Court considered an application by the Centre for Child Law