June 3, 2019

Tax on foreign employment income (“Expat tax”)

Section 10(1)(o)(ii) provides relief to taxpayers by not taxing foreign employment income, as the foreign company is already deducting PAYE / tax on that income. However, […]
June 3, 2019

Wie moet vir u kinders sorg na u dood?

Die Kinderwet, 38 van 2005 (hierna verwys as die Kinderwet) beheer die wetgewing met betrekking tot die versorging, kontak en beskerming van kinders. Die rigsnoer, in […]
June 3, 2019

Corporate Governance: Removal of Director vs Voluntary Resignation of Director

In terms of the Companies Act No 71 of 2008 (“the Act”), a director may be removed either by the shareholders or by the board of […]
May 31, 2019

Korporatiewe Beheer – Voorgestelde wysigings aan die maatskappywet

Die Wysigingswetsontwerp op Suid-Afrikaanse Maatskappye (“die Wetsontwerp”) is op 21 September 2018 vir publieke kommentaar gepubliseer. Wesenlike wysigings aan die bestaande Maatskappywet No 71 van 2008 […]
May 31, 2019

Can a handshake be trusted?

A verbal or gentlemen’s agreement is simple and convenient, especially when a transaction is deemed to be straightforward and uncomplicated. Although it is general practice to […]
May 31, 2019

The positive characteristics of millennials

Generation cohorts are composed of groups of individuals who were born and raised in the same period and thus share some unique characteristics and experiences from […]
May 31, 2019

2019 Begroting en belasting: Sekere wysigings om van kennis te neem

Verlede maand se begrotingsrede het minimale veranderinge in persoonlike belastingtabelle, belastingkoerse van trusts, maatskappye en BTW tot gevolg gehad, net om ’n paar te noem. Daar […]
May 31, 2019

Artikel 7(C) vir Jan Alleman

Die Nasionale Tesourie en die Suid-Afrikaanse Inkomstediens (SAID) het belastingwetgewing in werking gestel wat van toepassing is op lenings toegestaan aan trusts en/of maatskappye waar daar […]
May 31, 2019

How to succeed as an entrepreneur

“A person who sets up a business, taking on financial and other risks in the hope of profit”, is called an entrepreneur. Synonyms include hustler, wheeler-dealer, […]