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Webber Wentzel

Tax consequences of riot insurance payments | Tax Chronicles

​Businesses that are able to claim from the South African Special Risks Insurance Association (Sasria) for damage to premises or equipment from the July 2021 unrest need to be aware of the tax implications of ..

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Fasken

Expropriation without compensation – it is not the end of the road and is still on the table

In a significant development in the land reform debate, the National Assembly on 7 December 2021 failed to pass a resolution to amend the South African Constitution to specifically allow land expropriation without compensation. The failure ..

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ENSafrica

The regulation of open banking in South Africa

“Open banking” involves the use of an application programming interface (“API”) and open-source technology to allow third-party developers, such as fintechs, to access data traditionally held by banks and develop applications or services ar..

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Cliffe Dekker Hofmeyr

An analysis of the new amendments to the Retirement Benefits Act

The Retirement Benefits Act 3 of 1997 (Retirement Benefits Act) is an act that establishes the retirement benefits authority and provides for the rules and guidelines that employers should comply with and employees should be aware of, with ..

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ENSafrica

ESG Objectives | The European Parliament gets serious about obligatory supply chain due diligence investigations

On 10 March 2021, the European Parliament adopted a resolution “EU Resolution” and issued recommendations including a draft directive “EU Directive” in respect of the corporate due diligence and accountability of undertakings with business ..

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Cliffe Dekker Hofmeyr

The beginning of an era: Certain sections of South Africa’s Cybercrimes Act have commenced and here’s what you need to know

There is no denying that rapid technological advancements and the use of various software, applications and data storage mechanisms have changed the way South Africans conduct themselves in business and on a personal level. These often indi..

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Baker McKenzie

South Africa: Green hydrogen policy - a rapidly growing timeline of important developments

As an essential component of South Africa’s energy transition, the production, transport, storage and use of green hydrogen, has been the subject of numerous policy updates and public and private sector commitments in the country, especiall..

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Adams & Adams

Attachment of Trademarks Registered in South Africa by a Foreign Entity to Found Jurisdiction in South Africa

Can trademarks that are registered in South Africa and owned by a foreign entity be attached to found or create jurisdiction in South Africa over the foreign entity? This question was considered by the Supreme Court of Appeal (SCA) in a jud..

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Webber Wentzel

Winding up an external company in South Africa

Is it possible for creditors to apply for the winding up of a South African branch of a foreign company (“an external company”), even if the foreign holding company remains solvent, since the two entities are legally one and the same entity..

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