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Position yourself for success as a 21st Century Lawyer
It’s no secret that technology is changing the face of law practice, particularly as millennials enter the workforce, bringing with them an...
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Friends And Family May Turn To Foes – Be Careful Who You Appoint As An Executor
There are only two things in life that are inevitable, death and taxes. Taxes are debatable however death will come knocking on each and every one of our doors at some point in our life. This article is about making wise and responsible decisions prior to your death to ensure that you appoint an...
Demystifying Leveraged Finance Transactions in Kenya – Private Equity
Prior to the implementation of the Companies Act in 2015 (Companies Act) Kenyan law prohibited a Kenyan private limited company from providing Financial Assistance. This was a major impediment to the completion of leveraged buyout transactions in Kenya. However, the Companies Act removed most of...
An employer’s guide to dealing with employees during civil unrest
On the 8th of July 2021, South Africans woke up to the news of violent Pro-Zuma protests which had started in Kwa-Zulu Natal (KZN) and soon after spread to Gauteng. What started as a political conflict morphed into an almost countrywide riot crisis as protesters looted shops and shopping malls,...
Africa tax in brief
BURKINA FASO: Multilateral Instrument instrument of ratification deposited On 30 October 2020, Burkina Faso deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (“MLI”). The convention will...
Residential Tenant, Landlord Rights Under Lockdown
In the economic turmoil caused by Covid-19 lockdown, many people have not been able to pay their residential rent. Under government lockdown regulations – which try to ameliorate this problem – where do tenants and landlords stand legally? Two main scenarios emerge in the regulations passed by...
The Powers Of CCMA Commissioners
The Labour Relations Act (LRA) gives CCMA commissioners a number of powers including the power, in respect of any dispute the commissioner is attempting to resolve, to: Subpoena witnesses and documents On authorisation, enter and inspect any premises on which any relevant document or other...
Zero tolerance for bad budgeting in public sector
The Budget Speech delivered by the Minister of Finance on 24 February 2021 cast some light on what developments we can expect on the public procurement front in South Africa. The government spends close to a trillion rands on public procurement which accounts for approximately one fifth of South...
Africa: Competition in the Digital Economy
Digitisation has ushered in an era of hyper-connectivity, marked by disruptive digital platforms that operate on a global scale. According to Refinitiv data, 37 cross-border merger and acquisition (M&A) deals in Africa were announced in the technology, media and communications (TMT) sector in the...
Loyalty Programs and the Tax Man
Many retailers embark on loyalty programs to add to the value proposition they offer customers. The most notable of these, specifically for South Africans, are most certainly the Clicks Group. Clicks have been head to head with SARS since 2009 regarding the tax implications of there, particularly...
Intellectual Property Protection is no game, especially during the Olympics
As well as being the peak of global athletic competition, the Olympic Games might also be considered a festival of intellectual property (IP) protection. After all, there are robust IP rights threaded through the Olympics on every level, critical to safeguarding the integrity and commercial...
When disaster strikes from an Environmental Law perspective – an explanation of sections 30 and 30A of NEMA
Disasters can strike at any given moment and can wreak havoc in their wake. Although the Covid-19 pandemic is not strictly an environmental legal issue, it resulted in President Cyril Ramaphosa declaring a national state of disaster in South Africa in terms of section 27 of the of the Disaster...
A new global taxation regime is in the pipeline – start preparing now
The recent agreement by 130 of the 139 countries participating in the OECD/G20 Inclusive Framework (IF) to implement the two-pillar package will result in a fundamental shift in the way international taxation has worked in the past. It “wipes the slate clean”. Background
Social media and incitement to violence
On 1 June 2021 we wrote an article about how President Cyril Ramaphosa had just assented to the Cybercrimes Bill to bring into law the Cybercrimes Act 19 of 2020 ("Cybercrimes Act"/"the Act"). The Act creates offences which have a bearing on cybercrime including the distribution or disclosure of...
