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1
Can A Restaurant Be Liable For Allergens In Food Ingredients?
The Independent in Britain recently published an article reporting on the death of Owen Carey, a teenager who died after eating a burger in a restaurant. According to the report
South Africa
4 Oct 2019
2
Will The Signing Of The National Credit Amendment Bill Into Law Be Somewhat Muted?
What are we to expect from the Amendments to the National Credit Act 34 of 2005, will this negatively impact the banking industry and how will government look to implement the Amendments?
South Africa
25 Sep 2019
3
The NHI And The Single Exit Price: Will State Procurement Rules Change?
South Africa moved a step closer to the introduction of a universal health coverage system with the publication for public ...
South Africa
25 Sep 2019
4
Companies Amendment Bill: Share Buy-Backs
Section 48(2)(a) of the Companies Act, 2008 (the "Companies Act") provides that only the board of a company may determine that the company acquire its own shares.
South Africa
25 Sep 2019
5
Jumping The Gun Into The Spotlight
Guidelines outlining how the competition authorities will calculate penalties for parties who implement notifiable transactions without approval have been published.
South Africa
24 Sep 2019
6
Cash Flush Companies Proposing To Make Distributions To Shareholders
It is trite that where the board of a company wishes to make any distribution to its shareholders the board will be required, prior to the company making such distribution, to acknowledge
South Africa
29 Aug 2019
7
South Africa's Current Financial Regulatory Framework: Can We Bank On It?
This has now become increasingly apparent but 10 years ago this was not the case.
South Africa
27 Aug 2019
8
Companies Amendment Bill: The New Scope Of Intra-Group Financial Assistance
Perhaps the most significant change proposes that a special resolution of shareholders is not required when a company gives financial assistance
South Africa
22 Aug 2019
9
Companies Amendment Bill: Amendments To The Annual Return
The amendment to section 33 proposes that every company must file an annual return at the anniversary of its incorporation and in that return
South Africa
22 Aug 2019
10
Competition Regulation And The 4th Industrial Revolution – Finding Some Middle Ground
Profanity to some and the embodiment of progress to others, the 4th industrial revolution is making its presence known, in regulatory spheres with the question now being faced by the regulatory bodies being the extent to...
South Africa
21 Aug 2019
11
Carbon Tax Bill Update
The Carbon Tax Bill provides for the imposition of a tax on the CO2 equivalent of greenhouse gas emissions and also amends the Customs and Excise Act to make provision for the administration and collection of ...
South Africa
19 Aug 2019
12
The New Scope Of Intra-Group Financial Assistance
Perhaps the most significant change proposes that a special resolution of shareholders is not required when a company gives financial assistance to, or for the benefit of its own subsidiary.
South Africa
14 Aug 2019
13
Companies Amendment Bill: Beware Of The New Section 38A
This article serves as the second of five instalments dedicated to addressing the five most significant amendments proposed by the Companies Amendment Bill, 2018 and the writer's comments thereon.
South Africa
13 Aug 2019
14
No Dividend Withholding Tax Applicable Between South Africa And The Netherlands
The Cape Town Tax Court recently upheld the application of the so-called ‘most favoured nation clause' contained within the double tax agreement between South Africa and the Netherlands ("the SA-NL DTA").
South Africa
13 Aug 2019
15
The Importance Of Public Interest Factors In South African Merger Control
Recently introduced amendments to the Competition Act, highlight the need for companies planning to make strategic acquisitions in South Africa to consider the potential public interest effect their transaction ...
South Africa
13 Aug 2019
16
The Amendments To The Rental Housing Act: "Greater Security In The Renters Market"
The relationship between landlord and tenant is one that has been deeply entrenched in our law for many years.
South Africa
2 Aug 2019
17
Climate Change - A Smoke Screen?
The mandatory phase is anticipated to come full circle in 2021.
South Africa
2 Aug 2019
18
Why The Term "Expat Tax" Is A Misnomer
This is misleading and mostly incorrect.
South Africa
2 Aug 2019
19
Memorandum On The Carbon Tax Act, 15 Of 2019
The Carbon Tax Act came into effect on 1 June 2019. The Act is the result of the ratification of the 2015 Paris Agreement and a 10 year long consultation process.
South Africa
2 Aug 2019
20
International Tax: Proposed Amendments
The latest proposed amendments will see, inter alia, some relief for taxpayers in relation to the Controlled Foreign Company ("CFC") rules and the scope of an "Affected Transaction"
South Africa
2 Aug 2019
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