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Due to ever increasing globalisation in business, personal information is rarely limited to being processed within the borders of South Africa.

In terms of the National Credit Act ("the Act"), an instalment agreement is defined as a sale of movable property. From the definition, it would seem that instalment sale agreements over immovable property are excluded from the Act.

Although the overall economics of repurchase arrangements ("repos") and collateral arrangements may be comparable in certain instances, the legal nature of these transactions...

The South African Taxation Laws Amendment Act, 2017 was signed into law on 18 December 2017 and made some notable changes to the tax regime.

On 12 June 2019, the Tax Court of South Africa delivered its judgment in ABC (Pty) Ltd v C:SARS (case no. 14287).

If not considered to be carrying on a trade, could the foreign exchange gains and losses on foreign debt instruments be considered to be interest?

Where a vendor files its value-added tax ("VAT") returns electronically via the South African Revenue Service’s ("SARS") e-Filing system, the vendor was entitled, in terms of proviso (iii) to section 28(1) of the Value-Added Tax Act ("the VAT Act") to submit the VAT return and to make payment of the VAT on or before the last business day of the month following the end of the vendor’s tax period.

It has always been a contentious issue as to the extent to which foreigners working in South Africa should be subject to tax in South Africa. In the absence of a double taxation agreement which governs the payment to the foreigners, one of the issues is whether remuneration is received by the foreigner in South Africa to the extent that it is actually paid by the South African employer to the foreigner.

Most taxpayers will be familiar with section 99 of the Tax Administration Act ("TAA"), namely the provisions which deal with the period of limitations for the issuance of assessments.

In order to enhance the utilisation of the management industry by foreign investors, there has been a focus by National Treasury on amending the tax legislation in order to allow non-residents to utilise the services of a South African investment manager, without the foreign investment funds being pulled into the South African tax net.

We are heading into the last month for taxpayers to avail themselves of the VDP provided for in terms of the Voluntary Disclosure Programme and Taxation Laws Second Amendment Act ("the VDP Act").

In the fast-evolving landscape of cyber threats, South African companies face a growing challenge to secure their digital assets. As businesses become more interconnected and data-dependent...

For those who had not yet had time to read President Obama’s program for tackling climate change, I think it is well worth reading.

King V is the fifth iteration of South Africa's corporate governance reports which was released on 31 October 2025 by the Institute of Directors in South Africa...

Amazon is apparently the world's most valuable brand, and is one that plays an increasingly important role in our lives.

The Government has presented a generally bullish, growth‑driven budget for 2026, balanced with cautious stabilisation measures aimed at consolidating gains...

We first wrote about a while back. For the benefit of any adults reading this article, TikTok is a social network for amateur music videos, a global phenomenon that started in China as recently as...