Werksmans
The role of the Sheriff in the South African legal system
7th September 2023 In the current economic climate, with rising interest rates and soaring inflation, many consumers are struggling to meet their debt obligations.... →
A South African perspective on the role of Pro Bono lawyers
7th September 2023 This article was first published in TYL, a publication of the American Bar Association’s Young Lawyers Division As a democracy, South Africa is... →
“All change is good”: Potential implications of the proposed changes to taxation of income subject to withholding taxes awarded by South African trusts to foreign beneficiaries
7th September 2023 Currently, income arising in a South African trust that is distributed to a beneficiary within the same tax year is treated as the income of the... →
The changing landscape of the Companies Act, 2008: the Second Amendment Bill, 2023
30th August 2023 In the wake of the Zondo Commission of Enquiry into State Capture’s recommendation that certain provisions in the Companies Act 71 of 2008... →
Sustainable housing: Navigating the legal landscape for a green and resilient future
10th August 2023 One of the first principles recognised in the Paris Agreement is the importance of “sustainable lifestyles and sustainable patterns of consumption... →
ESG in Private Equity Funds: Insights from the Super Return Conference 2023
3rd August 2023 The integration of environmental, social, and governance (ESG) factors has become a crucial consideration for investors across various asset... →
The delinquent director: No tolerance for errant directors?
3rd August 2023 Errant company directors who fail to comply with their obligations set out in the Companies Act, 2008 (Companies Act), face the prospect of being... →
Proposed draft legislation to replace Practice Note 31 of 1994
3rd August 2023 An indispensable requirement for the claiming of an income tax deduction is that the taxpayer must be carrying on a trade and the expenditure in... →
