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Searching Content from South Africa indexed under Corporate/Commercial Law ordered by Published Date Descending.
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1
Unbundling Transactions By Listed Companies – What Are The Tax Implications For Shareholders?
From time to time, listed companies unbundle shares to their shareholders.
South Africa
16 Sep 2019
2
Offshore Trusts: The Basic Considerations And Recent Amendments
The world of offshore trusts is now more dynamic than ever.
South Africa
16 Sep 2019
3
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
4
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
5
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
6
Africa Regulatory ENSight - Issue 8 of 2019
Legal Framework applicable to Foreign Nationals in the Republic of Angola.
South Africa
15 Aug 2019
7
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
8
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
9
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
10
Debt Capitalisations Between Two Controlled Foreign Companies
The various changes to the so-called debt waiver provisions in section 19 of the South African Income Tax Act, 1962 (the "Act")
South Africa
5 Aug 2019
11
The Role Of The Foreign Corrupt Practices Act In Developing Ethical Business Practices In Border Dealings In Africa
The Foreign Corrupt Practices Act (FCPA) is a powerful piece of anti-corruption legislation which was adopted by the United States of America (US)
South Africa
1 Aug 2019
12
Careful With Your Commas
"Punctuation has purpose… [it is] an important tool in ascribing meaning, idea, thought, intention and mood to what the author of the written words seeks to impart or convey to the reader."
South Africa
31 Jul 2019
13
Determining Whether A Transaction Is Affected Or Fundamental
In some instances the board of directors is even required by the Act to take or refrain from taking certain action.
South Africa
31 Jul 2019
14
Maritime Piracy
In an interlinked world with global commercial sea routes the problem of maritime piracy has long been the subject of international criticism and concern.
Worldwide
29 Jul 2019
15
Partial Commencement Of The Competition Amendment Act 18 Of 2018
Certain provisions of the Competition Amendment Act 18 of 2018 came into effect on 12 July 2019. The amendments have a strong public interest focus and are expected to have a significant impact
South Africa
25 Jul 2019
16
Merger & Acquisition In Africa And South Africa
Africa is still the next big market for multinationals, even in the face of global economic uncertainty and political and regulatory issues.
Worldwide
11 Jul 2019
17
Companies Amendment Bill: Amendment To A Memorandum Of Incorporation
The Minister of Trade and Industry published the Companies Amendment Bill, 2018 for public comment on 21 September 2018.
South Africa
9 Jul 2019
18
A Tale Of Three DTA's: South African Tax Court Confirms That No Dividends Tax Is Payable On Distributions To Dutch Resident Shareholders
In terms of section 64E(1)(a) of the Income Tax Act 58 of 1962 ("the ITA") dividends tax at a rate of 20% must be paid when a South African company declares and pays a dividend.
South Africa
8 Jul 2019
19
The Supreme Court Of Mauritius Sets Aside Award On Grounds Of Breach Of Domestic Public Policy
In a judgment delivered on 31 May 2019, a bench of three Designated Judges of the Supreme Court constituted under section 42 of the Mauritian International Arbitration Act,
South Africa
18 Jun 2019
20
Africa Regulatory ENSight
Approves a new regime on the entry, exit, and staying of foreign citizens in Angola; and
South Africa
11 Jun 2019
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