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Broad-Based Black Economic Empowerment Commission announces investigations of trusts used in B-BBEE ownership structures
INTRODUCTION On 7 August 2017, the B-BBEE Commission announced that it had initiated 17 investigations for possible contraventions of [...]
Common shareholding and cross-directorship – a competitive conundrum when investing
"VICTORY IS BY NATURE INSOLENT AND HAUGHTY" Cicero The South African economic landscape undoubtedly reflects concentrated ownership structures. An [...]
To credit is to pay
Although common in practice, and especially between group companies, not much judicial thought has previously been given to the tax [...]
Domestic violence: a sad South African reality
The plight of violence against women in our country has been given much media attention in recent times, especially during [...]
Top ten reasons to register your trade marks
The significance of registering trade marks should never be underestimated by any business with countless reasons as to why you [...]
Understatement penalties: what is a bona fide inadvertent error?
INTRODUCTION The Tax Administration Act No 28 of 2011 (TAA) introduced the understatement penalty regime with effect from 1 [...]
