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1 October 2014
Legal Briefs
 
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15 Sep 2014
 
 
The new interest limitation rules – when is the non-resident creditor 'not subject to tax'?
WERKSMANS ATTORNEYS
As part of National Treasury’s efforts to prevent perceived excessive interest deductions and tax mismatches, and in order to protect the country’s tax base against base erosion, section 23M of the...
 
 
11 Sep 2014
 
Life after death?
WERKSMANS ATTORNEYS
A sad story really: a young couple, married for only three months, is involved in a motor vehicle accident which results in the death of the husband. The couple, desperate for a child, is now not...
 
 
10 Sep 2014
 
Misconceptions about Suretyships
WERKSMANS ATTORNEYS
INTRODUCTION A suretyship can be defined as a contract whereby a person, namely the surety, undertakes to the creditor of another person, namely the principal debtor, that as accessory to the...
 
 
09 Sep 2014
 
LEGISLATIVE UPDATE: Employment equity amendment act and regulations
WERKSMANS ATTORNEYS
The Employment Equity Act 55 of 1998 ("EEA") has recently been amended by the Employment Equity Amendment Act 47 of 2013 ("Amendment Act"). In addition, the Employment Equity Regulations, 2014...
 
 
08 Sep 2014
 
Who does a 'binding offer' bind? The offeror or the offeree?
WERKSMANS ATTORNEYS
Introduction The judiciary has since 2013 commented on the myriad of inconsistent and contradictory clauses found within the Companies Act 71 of 2008 (“the Act”). None more so than Section 153...
 
 
05 Sep 2014
 
Transfer of employees in terms of section 197 of the labour relations act in outsourcing arrangements
werksmans attorneys
To what extent, if any, can employees be transferred from one employer to another in circumstances where an outsourcing arrangement is terminated with one service provider and another outsourcing...
 
 
28 Aug 2014
 
'Do you want a lover tonight?' – Sexual harassment or not?
WERKSMANS ATTORNEYS
So what would you do if a business colleague at an off-duty dinner said the following to you after dinner: “Do you want a lover tonight?” Would this statement merely be an inappropriate comment –...
 
 
27 Aug 2014
 
The repid expansion of the world-wide web highlights the importance of Trade Mark registration
WERKSMANS ATTORNEYS
Brand owners are reminded that holders of validated trade marks can take advantage of the Sunrise period or priority phase in each gTLD launch. The Sunrise period in respect of South Africa’s...
 
 
 
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