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26 May 2013
Legal Briefs
 
 
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23 May 2013
 
 
Round Table Discussion on Corporate Governance and the Companies Act
CLIFFE DEKKER HOFMEYR
Thina Siwendu, a director specialising in Corporate Governance at Cliffe Dekker Hofmeyr, held the first of a series of Round Table discussions on corporate governance and the Companies Act...
 
 
21 May 2013
 
Allowances under Section 11(e) – Assets forming part of a sale and leaseback arrangement
Cliffe Dekker Hofmeyr
The South African Revenue Service (SARS) issued Binding Private Ruling 145 (ruling) on 8 May 2013. The ruling deals with the tax treatment of assets forming part of a sale and leaseback...
 
 
20 May 2013
 
Consideration received for the surrender of a right to acquire shares under Section 8(c)
Cliffe Dekker Hofmeyr
The South African Revenue Service (SARS) issued Binding Private Ruling 147 (ruling) on 14 May 2013. It deals with the tax treatment of compensation received by an employee for the surrender of a...
 
 
17 May 2013
 
Cyril Ramaphosa on key issues affecting the public and private sector
Cliffe Dekker Hofmeyr
“We are living in interesting times, some say difficult times but for me, in hopeful times.” This is according to ANC Deputy President Cyril Ramaphosa, who was talking at a client business...
 
 
15 May 2013
 
The Employment Equity Amendment Bill and the New Employment Services Bill
Cliffe Dekker Hofmeyr
The Employment Equity Amendment Bill, 2012 (EEAB) proposes several changes to the current Employment Equity Act, No 55 of 1998 (EEA). One of the ways that it does so is by introducing a new form of...
 
 
14 May 2013
 
Labour Law Amendments: No More Protection for Senior Executives?
Cliffe Dekker Hofmeyr
All employees, irrespective of their seniority, have the right not to be unfairly dismissed. This right emanates from s23 of the Constitution which states that everyone has the right to fair labour...
 
 
13 May 2013
 
New proposals on recharacterisation of hybrid debt instruments
Cliffe Dekker Hofmeyr
National Treasury (Treasury) and the South African Revenue Service (SARS) recently released certain proposed limitations on excessive interest deductions for public comment. These proposals are to...
 
 
10 May 2013
 
STC credits and new binding class ruling
Cliffe Dekker Hofmeyr
The Dividends Tax regime was implemented just over a year ago on 1 April 2012. As part of the transitional arrangements from Secondary Tax on Companies (STC) to Dividends Tax, companies had to...
 
 
 
Legal Briefs
 
 
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