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Internationally, intra-group financing arrangements have been under scrutiny for a number of years and have been the subject of some of the most significant transfer pricing disputes.

We have recently seen that the South African Revenue Service ("SARS"), in conducting audits in respect of taxpayer's affairs...

There still seems to be little awareness regarding the interplay between value-added tax and transfer duty, and the benefits stemming from the 'not so recent' amendments to the Value-Added Tax Act 89 of 1991, as applicable to fixed property acquired by a VAT vendor from a non-vendor on or after 10 January 2012.

Value added tax is not a tax that is levied on revenue or receipts, and for VAT to be levied, there must be a supply of goods or services by a vendor.

Consensus is reached through protocols or standards and rules for how every node exchanges information and validates transactions.

While incidences of cyber attacks have been on the rise for a number of years, the outbreak of the Coronavirus ("COVID-19") pandemic globally, and the lockdowns imposed in many countries leading to...

With environmental, social and governance frameworks becoming a critical aspect of corporate evaluation, cybersecurity has become a key metric in assessing an organisation's governance.

Prediction markets expose an awkward gap in South Africa’s current crypto-regulatory framework. The difficulty is not simply that they involve digital assets.

Artificial intelligence ("AI") has moved well beyond hype. It is now driving real change across industries: streamlining operations, enabling faster decision-making and unlocking new forms of creativity.

Artificial intelligence has already proven its ability to generate value at speed, producing everything from software code and product prototypes to business strategies and creative designs.

A non-fungible token, often referred to as an NFT, is a digital asset that represents real-world objects such as art, music, and videos on a blockchain.

The long debated issue of whether the possessory rights of a bareboat charterer are capable of being arrested or attached has finally been argued.

On 19 April 2024, Uganda marked a new era in competition law with the commencement of the long-awaited Competition Act, (Cap.66) ("the Act").

Your contract goes south, do you just watch the losses pile up? In the recent High Court decision, VAS Garage v MTN Uganda, the Court awarded VAS Garage a significant...

Ugandan courts have consistently held that civil and criminal proceedings can, in principle, be prosecuted concurrently, even if they arise from the same facts.

One of the most significant legal challenges in advancing decarbonisation, particularly through mechanisms such as carbon credits, is the potential conflict with established land rights and traditional land use.

The High Court has upheld a move by the Public Procurement and Disposal of Public Assets Authority to expand the list of potential suppliers of vehicles to public entities.