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Africa regulatory ENSight, issue 2 of 2018

Africa regulatory ENSight, issue 2 of 2018

8th March 2018 Download ENSafrica's Africa regulatory ENSight, issue 2 of 2018, covering recent legislative developments across Sub-Saharan Africa. 

 New international standard a key feature in ENSafrica’s latest anti-bribery and corruption survey

New international standard a key feature in ENSafrica’s latest anti-bribery and corruption survey

7th March 2018 A key feature of ENSafrica’s fourth annual anti-bribery and corruption (“ABC”) survey was understanding whether organisations were familiar with... 

South Africa releases Competition Amendment Bill

South Africa releases Competition Amendment Bill

5th December 2017 On 1 December 2017, the South African Minister of Economic Development, Ebrahim Patel, published Government Notice no. 41294, which announced the... 

More ENS
 The income tax implications of a return of capital

The income tax implications of a return of capital

20th September 2017 In terms of the South African Income Tax Act, 1962 (the “Act”), distributions received by or accrued to a shareholder of a company may constitute... 

 Unintended consequences of the new CFC rules

Unintended consequences of the new CFC rules

20th September 2017 In the 2017 South African Budget speech, the Minister of Finance raised government’s concern that the current Controlled Foreign Company (“CFC”)... 

 What are the tax and exchange control implications of Bitcoin?

What are the tax and exchange control implications of Bitcoin?

20th September 2017 With virtual currencies such as Bitcoin becoming ever more popular and accessible, it is important that South African taxpayers carefully consider... 

South African merger filing fees and intermediate merger thresholds to increase from 1 October

South African merger filing fees and intermediate merger thresholds to increase from 1 October

19th September 2017 On 15 September 2017, the South African Minister of Economic Development, Ebrahim Patel, published Government Notices no. 1003 and 1005, which... 

 The lawfulness of retrospective amendments in tax law

The lawfulness of retrospective amendments in tax law

19th July 2017 On 29 May 2017, Judge Fabricius delivered judgment in the Gauteng High Court in the case of Pienaar Brothers (Pty) Ltd vs Commissioner for the... 

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