Werksmans
When is CTC not available as CTC?
8th September 2022 CTC – or to give it its full name, contributed tax capital – is an artificial or notional designation created for the purposes of the Income Tax... →
Keep Calm – We are Coming to the Rescue !!
8th September 2022 Business rescue was introduced into our law with the enactment of Chapter 6 of the Companies Act 71 of 2008 (“Companies Act“). In essence, business... →
Changes to facilitate joint audits by SARS in the pipeline
8th September 2022 As a result of globalisation and the digitalisation of the economy, the number of South African taxpayers who engage in cross-border transactions... →
To 2030 and beyond: Can embracing AI technologies help South Africa reach the National Development Plan’s visions for the ICT sector?
8th September 2022 Once upon a time, the National Planning Commission published the National Development Plan and set the following long term goals for the ICT... →
And we dare to ask again – whose right is it to enforce a director’s fiduciary duties? The company or the creditors?
8th September 2022 It goes without saying that a director is the mind and sounding board of a company. In terms of section 66 of the Companies Act 71 of 2008... →
Bid Rigging vs Price Fixing: Clarification on When You Will be Deemed to Have Exited a Cartel
8th September 2022 Understanding what is exactly required to demonstrate that a company has distanced itself from a cartel is undoubtedly of great importance. The... →
Not every crime is a cybercrime – The dichotomy of cyber-enabled crimes and cybercrimes
8th September 2022 The global adoption of digital technology is rapidly increasing, which increase has caused an evolution in criminal behaviour resulting in the... →
Section 12A(3)(e) – Is it really all about promoting HDP or worker ownership?
8th September 2022 Much has been written about the hyper-focus the Competition Commission (Commission) is currently applying to the public interest aspects of merger... →
