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By Tricia Tsoeu
The past year has seen a number of high-profile instances of employees resigning, allegedly to avoid disciplinary proceedings against them. This issue was dealt with in the case of Mtati v KPMG Services (Pty) Limited.
By Shivani Moodley
On 17 November 2017, the National Minimum Wage Bill was gazetted for public comment. Given that the Bill was the subject of negotiation and agreement at NEDLAC, its progress through the legislative process is likely to be fairly smooth.
By Ilse Du Plessis
The issue of offensive trade marks has been in the news quite a bit of late. Now, the European trade mark authorities have considered whether Brexit, the term used to describe the UK's departure...
By Daniella Pellegrini
The 2014 changes to the South African Mineral and Petroleum Resources Royalty Act, 2008 (the "Royalty Act") have left mining companies and extractors ("taxpayers") in uncertain territory.
By Celia Becker
During the International Conference on Tax in Africa held in Abuja from 26 to 28 September 2017, the African Tax Administration Forum launched its "Toolkit for Transfer Pricing Risk Assessment...
By Celia Becker
A transfer pricing unit, set up as an administrative technical structure forming part of the Large Taxpayers Directorate of the General Tax Administration, was launched on 25 September 2017 and ...
By Lizle Louw
The employee was (and still is) employed by the company as an electrician in the gold refining plant.
By Nicolette Smit
It is clear that harm would be caused to SARS if a taxpayer realised a capital loss and that capital loss is set off against a capital gain in such year of assessment.
By Lwando Xaso
Where there is a failure to comply with these requirements, the section 66 transaction is not binding on the state or the affected public institution.
By Gaelyn Scott
Many readers will know that UGG is a sheepskin boot originating from Australia.
By Phillip Karugaba
The Ugandan Insurance Regulatory Authority ("IRA") has released clarification on its recently published bancassurance guidelines.
By Gustav van den Berg
The new South African Taxation Laws Amendment Bill, 2017 (the "TLAB 2017") was released following the public consultation process for the Draft Taxation Laws Amendment Bill, 2017 (the "Draft TLAB 2017").
By Hannelie la Grange
There are a number of considerations when relocating to another country that involve much more than a mere physical departure and the taking up of permanent residence in a foreign country.
By Waldo Steyn
In this article, we look at two recent trade mark opposition decisions. These remind us of the many issues that need to be considered when comparing trade marks.
By Okkie Kellerman
In conducting a VCA, it is important to distinguish between intangibles, value enhancers and synergies.
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