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A Lifeline for ESG in Investment Funds?
The battle over environmental and social governance principles continues round after round with the latest battle having been won by the proponents of ESG. Last month, [...]
CFC Rules and SA Dividends – A Trap for the Unwary
Introduction The controlled foreign company (CFC) rules are contained in section 9D of the Income Tax Act, 1962 (the Act) and are designed as an anti-avoidance provision [...]
Understanding the Concept of the “Lock-Box”/”Locked Box” Mechanism in the Mergers and Acquisitions Space
"Lock-box" mechanism vs closing date account mechanism Parties to M&A deals usually have a particular price and/or valuation methodology in mind for the acquisition of shares [...]
A Fiesta of Sports and IP
Over the past month or so, the world has been spoilt for choice with fiesta of sporting events from WIMBLEDON to the UEFA EURO's. And [...]
What lies ahead with respect to the employment of national Director-Generals amidst the new ministerial appointments?
As we tread new territory with a diverse cabinet, firmly moving into a new dispensation in our public administration, it is not unreasonable to imagine that [...]
Draft Prudential Standard and Proposed Guidance Note on Liquidity Risk Management for Insurers
By Slade van Rooyen, Candidate Attorney, reviewed by Natalie Scott, Director and Head of Sustainability On 28 May 2024, the Prudential Authority ("PA") published a notice [...]
PAIA Report Deadline – 30 June 2024
Attention all private and public entities; the deadline for submission of your report detailing all the requests for access to information received and processed in terms [...]
Workplace Discipline: Testing Positive for Cannabis
and S'nenhlanhla Lushaba - Candidate Attorney In the case of Enever v Barloworld Equipment South Africa, A Division of Barloworld South Africa (Pty) Ltd [1] the [...]
The nexus: Disinformation, Misinformation, and Privacy in the Age of Gen AI
The risks associated with disinformation and misinformation have reached heights never seen before in the era of Generation AI (Gen AI), where artificial intelligence (AI) technologies [...]
Regulations Regarding the Control of the Import or Export of Waste
and Slade van Rooyen, Candidate Attorney, reviewed by Natalie Scott, Director and Head of Sustainability On 2 October 2023, the Minister of Forestry, Fisheries and the [...]
Bulk interception and surveillance and the might of the State
"It’s important to recognize that you can’t have 100 percent security and also then have 100 percent privacy and zero inconvenience. We’re going to have to [...]
Managing Tax Risks Through Tax Indemnity Insurance
Taxpayers have multiple tax risk management options at their disposal when entering into complex transactions with each option having its own advantages and disadvantages. The complexity [...]
Prudential Authority Issues Guidance on Climate-Related Governance/Risk Practices and Disclosures for Insurers
By Slade van Rooyen, Candidate Attorney, reviewed by Natalie Scott, Director and Head of Sustainability On 10 May 2024, the Prudential Authority ("PA") issued Guidance Notice [...]
Prudential Authority Issues Guidance on Climate-Related Governance/Risk Practices and Disclosures for Banks
By Slade van Rooyen, Candidate Attorney, reviewed by Natalie Scott, Director and Head of Sustainability On 10 May 2024, the Prudential Authority ("PA") issued the "Guidance [...]
The Role of the Corporate Doctor – Saving Distressed Companies in South Africa
South African corporates continue to face significant challenges in surviving economic constraints and turmoil in the market place. Looking at recent fallout in South Africa, we [...]
Evidential crossroads: Navigating hearsay evidence in CCMA proceedings
Introduction There is some debate surrounding the extent to which Commissioners are required to apply the general rule against the admission of hearsay evidence in matters [...]
Navigating the termination of conditional offers of employment: What employers need to know
and Yendiswa Sithole – Candidate Attorney Introduction In today's highly competitive employment market, securing the most suitable candidates is of paramount importance to the success of [...]
Employer ordered to pay compensation for failing to adequately investigate sexual harassment complaints
and Hanán Jeppie – Candidate Attorney Introduction An employer's liability in instances where it fails to comply with its statutory duties and its own sexual harassment [...]
Change is inevitable with the evolution of technology
Vision without action is merely a dream. Action without vision just passes the time. Vision with action can change the world ~Joel A. Barker The intersection [...]
Competition and Employment law observations from the recent decision of Coca-Cola Beverages Africa (Pty) Ltd v Competition Commission and Another [2024] ZACC 3
Introduction The recent Constitutional Court decision of Coca-Cola Beverages Africa (Pty) Ltd v Competition Commission and Another [2024] ZACC 3 ("Coca-Cola case") offers valuable insights from [...]
Generative Artificial Intelligence, Intellectual Property and Policy
Generative Artificial Intelligence ("GenAI") is machine-learning based and which is trained using data from a wide range of sources, with GenAI tools being able to create [...]
No Interest, No Problem: The SCA confirms that the NCA applies to “credit agreements” only
Nombulelo Bashe - Candidate Attorney In the recent decision of Nel & Others v Cilliers, the SCA had to determine whether a sale of shares agreement [...]
Public Procurement Agreements Should Not Have Confidentiality Clauses: A Case of the Health Justice v the Minister of Health and Another (10009/22) [2023] ZAGPPH 689
The Promotion of Access to Information Act 2 of 2000 ("PAIA") is an empowering piece of legislation and allows that secretes cannot be hidden in the [...]
The cyber abys of no regulation – Who carries the responsibility to protect Democratic Discourse in Cyberspace?
The internet, once hailed as a beacon of free expression and connectivity, has become a double-edged sword, where voices can be amplified or silenced by algorithms [...]
FAQ – Opportunities For Investors Arising from the South African Business Rescue Process
INTRODUCTION The South African business rescue process has created the opportunity for investors (local and foreign) to position themselves in order to take advantage of distressed [...]