ArticleSouth African Supreme Court Of Appeal Declares Regulation 35(4) InvalidOn 2 November 2020, the Supreme Court of Appeal (SCA) handed down its judgment in three related appeals that were all heard on 21 August 2020.South AfricaFinance and BankingBowmans
ArticleCOVID-19: Now Open: Managing A Workplace During A Pandemic – Data Protection ConsiderationsAs the world slowly returns to normalcy and businesses start opening their doors again, the risk of COVID-19 spreading is greater now than during earlier containment periods that we experienced at the beginning of the year. South AfricaPrivacyBowmans
ArticleAnti-Dividend Stripping ProvisionsFurther details have just been released regarding the revised anti-dividend stripping tax avoidance provisions, which were announced by Finance Minister Tito Mboweni on 20 February 2019.South AfricaTaxBowmans
ArticleReduction Of Corporate Income Tax Rate For Tourism EnterprisesGovernment has proposed to reduce the corporate income tax (CIT) rate on income earned by hotels and lodges on accommodation and food coaches, to 15% from 35%.South AfricaTaxBowmans
ArticleUpdate On The Application Of The Most Favoured Nation Clause In The South Africa And Netherlands Tax TreatyOn 12 June 2019 the Tax Court in Cape Town upheld the application of the most favoured nation clause in the double taxation agreement (DTA) concluded between South Africa and the Netherlands South AfricaTaxBowmans
ArticleMicrofinance Regulations UpdateThe Bank of Tanzania recently published the Microfinance (Non-Deposit Taking Microfinance Service Providers) Regulations (Regulations) issued under the Microfinance Act, 2018 (MFA).TanzaniaFinance and BankingBowmans
ArticlePOPIA Regulations And Guidelines To Develop Codes Of ConductThe majority of the substantive provisions of POPIA came into effect on 1 July 2020. Organisations were, however, afforded a 12-month grace period to ensure compliance with POPIA by 30 June 2021.South AfricaEmployment and HRBowmans
ArticleData Protection Act ; Did You Know (Part 1)We'll be sending regular snippets to our clients highlighting various areas of the Data Protection Act that we feel you should know about.KenyaPrivacyBowmans
ArticleRaising Taxes Could Result In Lower Collections While Tax Incentives Could Have The Opposite EffectSouth Africa's tax system has arguably reached the tipping point where higher tax rates may well translate into lower tax collections.South AfricaTaxBowmans
ArticleThe Nullification Of "Senate" Laws – The Decision In The Senate Vs The Speaker Of The National Assembly & AnotherIn a decision that highlights the ever increasing power struggle between the two Houses of Parliament, on 29th October 2020, a 3 Judge Bench of the High Court in Petition No. 284 of 2019...KenyaTaxBowmans
ArticleFestive Merriment For Business Interruption PolicyholdersThe Western Cape Division of the High Court in Cape Town (Court) delivered its judgment relating to a business interruption arising from the COVID-19 pandemic (COVID-19)...South AfricaCoronavirus (COVID-19)Bowmans
ArticleConstitutional Court Upholds Declaration Of Invalidity Of RicaOn 4 February 2021, the Constitutional Court upheld a finding of constitutional invalidity of the Regulation of Interception of Communications and Provision of...South AfricaGovernment, Public SectorBowmans
ArticleImportant Developments Regarding Disclosure Of The Beneficial Ownership Of Companies In KenyaThe Statute Law (Miscellaneous Amendment Act) 2019 (SMAA) amended the Companies Act (No. 17 of 2015), Laws of Kenya (the Companies Act) to require all companies to introduce a register of beneficial owners. KenyaCorporate/Commercial LawBowmans
ArticleProtection Of Personal Information Act FAQsHow does POPIA impact employers? POPIA regulates the processing of personal information of data subjects by responsible parties.South AfricaEmployment and HRBowmans
ArticleNo, Minister Mboweni, This Is Not Enough!Finance Minister Mboweni gave his Medium Term Budget Policy Statement (MTBPS) on 30 October 2019. "Rather than giving taxpayers the comfort that was soughtSouth AfricaFinance and BankingBowmans
ArticleVAT And Airtime Vouchers – No Relief For MtnThe correct VAT treatment of vouchers for digital services has been a grey area for many years. Towards the end of 2020, Mobile Telephone Network (Pty) Ltd (MTN)South AfricaTaxBowmans
ArticleCovid-19: South Africa – Signs Of Improvement In ShippingTo stop the spread of COVID-19, South Africa has been on ‘lockdown' since late March. The country moved to the second-least restrictive lockdown level on 17 August because the number of reported...South AfricaTransportBowmans
ArticleThe Chambers Global Practice Guide On Insolvency 2019 Second Edition - Uganda ChapterBowmans partner, William Kasozi, and associates Brian Manyire, Edline Murungi and Joanitta Bogere wrote the Ugandan chapter of the Chambers and Partners Global Practice Guide on Insolvency 2019.UgandaInsolvency/Bankruptcy/Re-StructuringBowmans
ArticleProposal To Subcontract Public Contracts To Citizen-Owned CompaniesThe Zambian Government (Government) has proposed to entrench the Subcontracting Policy of 2015 (Policy) into the country's procurement laws.ZambiaGovernment, Public SectorBowmans
ArticleKenya's Senate Introduces The Startup Bill 2020The Senate on 14 September 2020 proposed the Start-up Bill (the Bill) for introduction to the Senate that is sure to pique the interest of Kenyan entrepreneurs and investors who have an eye...KenyaGovernment, Public SectorBowmans