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Disputes between shippers and carriers as to the terms of the contract of carriage often boil down to the question of whether the terms and conditions reflected on the reverse of the bill of lading...
The mini-Budget has heightened focus on Public Private Partnerships (PPPs); it is a focus that raises the issue of how, when and why PPPs incur tax. In particular, the age-old...
Transfer pricing, along with its many implications, has long been a contentious tax issue.
Yet while conventional wisdom has it that transfer pricing is largely an offshore phenomenon involving...
There are many "common" phrases in marine insurance policies; however, if the ramifications of these "common" phrases are not completely considered, there is the risk of an insured not being covered.
South Africa’s institutional investors have been challenged to conduct their business on a new playing field following publication of the Draft Code for Responsible Investing.
Many industries are regulated by industry bodies or trade associations which, at times, are charged by their members with developing standards applicable to industry participants.
Confusion surrounding pension interest awarded to a party in terms of a divorce order prior to 1 November 2008 has been largely eliminated, thanks to two recent Pension Funds Adjudicator decisions*.