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 payouts.
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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 payouts.
Read MoreIn 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 to adopt the constitutional amen..
“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 around such data.
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 respect to retirement benefits s..
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 activities in the EU. Once the E..
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 indispensable technologies have expo..
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, especially in the last year. The timeline..
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 judgment that was handed down in Se..
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?
Although the registrati..