South Africa: Corporate/Commercial Law

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Article
Legal Practitioners Under The Microscope: FIC Updates Sector Risk Ahead Of South Africa’s Next FATF Evaluation
South Africa's Financial Intelligence Centre has released an updated sector risk assessment for legal practitioners ahead of the 2027 FATF mutual evaluation, identifying the profession as highly vulnerable to money laundering and terrorist financing abuse. The draft report highlights significant concerns about low regulatory reporting despite high transaction values, widespread cash use, and questions whether legal practitioners are accurately assessing their own compliance risks. With comments due by 14 Ju
South Africa Commercial
E
ENS
Article
Government Restrictions On Access To AI: Legal Implications For South African Organisations
Following the US government's temporary export controls on Anthropic's AI models in 2026, organisations face critical questions about legal risk and corporate governance when deploying artificial intelligence systems. This analysis examines how existing South African legislation and the King V governance framework create obligations for responsible AI procurement and deployment, even without AI-specific laws.
South Africa Commercial
E
ENS
Article
More Than Compliance: Turning IFRS Sustainability Standards And King V Into Strategic Advantage
Sustainability reporting in South Africa is undergoing significant transformation as global standards converge with local governance frameworks. The introduction of IFRS Sustainability Disclosure Standards, together with the King V Code, presents organisations with an opportunity to strengthen governance, improve decision-making and enhance corporate reporting credibility. As investor expectations evolve and regulatory scrutiny increases, organisations face growing pressure to provide sustainability informa
South Africa Commercial
SG
SNG Grant Thornton
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M&A/Private Equity

Article
Politics Of The Deal: Public Interest Impacting M&A
South Africa's merger approval process has evolved from a predictable regulatory step into a complex intersection of competition law, political objectives, and transformation mandates. As the Competition Commission increasingly prioritizes public interest criteria—including ownership by historically disadvantaged persons and employment impacts—over traditional antitrust analysis, dealmakers face new challenges in structuring transactions and forecasting outcomes.
South Africa Commercial
Ai
Andersen in South Africa
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Compliance

Article
Legal Practitioners Under The Microscope: FIC Updates Sector Risk Ahead Of South Africa’s Next FATF Evaluation
South Africa's Financial Intelligence Centre has released an updated sector risk assessment for legal practitioners ahead of the 2027 FATF mutual evaluation, identifying the profession as highly vulnerable to money laundering and terrorist financing abuse. The draft report highlights significant concerns about low regulatory reporting despite high transaction values, widespread cash use, and questions whether legal practitioners are accurately assessing their own compliance risks. With comments due by 14 Ju
South Africa Commercial
E
ENS
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Venture Capital

Article
Intellektuele Eiendomswaardasies: Hoe Lank Is 'N Stuk Tou?
Intellectual property valuations in South Africa's entrepreneurial landscape present unique challenges shaped by international trends and local legislation. This analysis explores the complexity of determining IP value across different business stages, from startups navigating the 'valley of death' to established companies facing mergers and acquisitions. The framework examines how sustainability, technology readiness levels, and risk mitigation strategies converge to unlock the true value of intellectual c
South Africa IP
BI
Barnard Inc.
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Corporate and Company Law

Article
Tax Court Applies The GAAR To Dividend Stripping: Companies AF (Pty) Ltd And Others v C:SARS
The Tax Court in Cape Town has ruled on a dividend stripping arrangement used in the sale of a self-storage business, applying South Africa's general anti-avoidance rules to a structure where shareholders attempted to convert taxable capital gains into exempt intercompany dividends. Following the Constitutional Court's recent decision in Absa Bank Ltd v SARS, the Court examined whether a pre-acquisition dividend funded by the purchaser's subscription served any purpose beyond tax avoidance, and whether the
South Africa Tax
E
ENS
Article
King V Is Not A Rulebook: Understanding Flexibility In Corporate Governance
King V's governance framework is widely misunderstood as a rigid rulebook requiring uniform compliance, when it is actually designed as a flexible, principles-based system. This analysis examines the three-tiered structure of outcomes, principles, and recommended practices, explaining why the "apply and explain" disclosure regime prioritizes contextual application and meaningful results over mechanical box-ticking exercises.
South Africa Commercial
E
ENS
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Latest Videos

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