30 November 2023
Dividend stripping has been under the watchful eyes of the South African Revenue Service (“SARS”) for some time. As a highly technical topic, we will take a look in this article only at the anti-dividend stripping rules that may apply to dividend stripping.
29 November 2023
Trustees should take note of additional requirements relating to the filing of provisional Trust tax returns in January 2024 as SARS climbs on the beneficial ownership reporting train.
20 October 2023
Mergers and Acquisitions or ‘M&As’ have become integral components of South Africa’s corporate landscape and play a crucial role in economic growth and development. In this article, we explore the legal framework and key considerations surrounding M&A transactions in South Africa by looking at the regulatory environment, c
29 May 2023
The Minister of Trade, Industry and Competition has recently published new draft rules for comment relating to divestiture recommendations made by the Competition Commission. In this article, we take a look at these new rules.
10 January 2023
New guidelines for small merger notification have been issued by the Competition Commission and businesses should take note of these when considering any mergers or acquisitions in the coming year. In this article, we look at the main aspects of these
19 May 2022
You’ve decided to set up a company or have had a company for a while but have never gotten so far as to have a shareholders’ agreement drawn up for the company shareholders. You’ve wondered if it’s necessary or even what the point of a shareholders’ agreement is. In this article we briefly explain the purpose of these
Mergers and Acquisitions or ‘M&As’ have become integral components of South Africa’s corporate landscape and play a crucial role in economic growth and development. In this article, we explore the legal framework and key considerations surrounding M&A transactions in South Africa by looking at the regulatory environment, c...
New guidelines for small merger notification have been issued by the Competition Commission and businesses should take note of these when considering any mergers or acquisitions in the coming year. In this article, we look at the main aspects of these new guidelines.
You’ve decided to set up a company or have had a company for a while but have never gotten so far as to have a shareholders’ agreement drawn up for the company shareholders. You’ve wondered if it’s necessary or even what the point of a shareholders’ agreement is. In this article we briefly explain the purpose of these ...
Should an employee be criminally charged in respect of conduct that happened at the employee’s workplace, the question can arise as to whether the employer is now prohibited from proceeding with disciplinary action against the employee given...
Increasingly chatbots, search engines and artificial intelligence-driven engagement platforms have been in the news, often for the amazing capabilities they demonstrated, but sometimes also for the dangers they pose. This raises the question of h...
Dividend stripping has been under the watchful eyes of the South African Revenue Service (“SARS”) for some time. As a highly technical topic, we will take a look in this article only at the anti-dividend stripping rules that may apply ...
Should an employee be criminally charged in respect of conduct that happened at the employee’s workplace, the question can arise as to whether the employer is now prohibited from proceeding with disciplinary action against the employee given the pending criminal charges.