South Africa: Corporate/Commercial Law

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Article
Governance Has Moved Beyond Compliance, But Are South African Boards Ready?
Regulators worldwide are accelerating rule-making at an unprecedented pace, creating a widening gap between compliance expectations and organizational capability. South African boards face mounting pressure across AI governance, financial crime prevention, and climate disclosure, with King V's outcomes-based framework now demanding measurable evidence that governance practices actually work. The question is no longer whether organizations can tick compliance boxes, but whether they possess the integrated ov
South Africa Commercial
SG
SNG Grant Thornton
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M&A/Private Equity

Article
Competition Commission Proposes Revised Notification Thresholds For Small Mergers
The Competition Commission has released draft amendments to the Small Merger Guidelines, proposing significantly higher thresholds for small merger notifications. These changes aim to capture potentially anti-competitive acquisitions in digital and technology markets where target firms are acquired before generating substantial turnover or assets, but possess significant future growth potential.
South Africa Anti-trust
CD
Cliffe Dekker Hofmeyr
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Compliance

Article
Understanding SARS Objections: Understanding Dispute Resolution & SARS Debt Management Deadlines, Extensions And How To Get It Right
As SARS intensifies enforcement through data analytics and AI, taxpayers face increasing technical and procedural risks when disputing assessments. Understanding the objection process—from requesting reasons to meeting strict deadlines and providing proper documentation—can determine whether a tax dispute is resolved efficiently or escalates unnecessarily.
South Africa Tax
SG
SNG Grant Thornton
Article
Know Your Fund Rules: When Can A Pension Fund Be Held Liable For Investment Loss?
Mr Carl Francois Conradie (“Mr Conradie”) had been employed from 01 January 1993 until he retired on 31 January 2022. During his employment, he belonged to his employer’s pension fund, and monthly contributions were deducted from his salary. In August 2013, Mr Conradie transferred from his employer’s pension fund to join Fundsatwork Umbrella Pension Fund (the fund”).
South Africa Employment
AA
Adams & Adams
Article
Governance Has Moved Beyond Compliance, But Are South African Boards Ready?
Regulators worldwide are accelerating rule-making at an unprecedented pace, creating a widening gap between compliance expectations and organizational capability. South African boards face mounting pressure across AI governance, financial crime prevention, and climate disclosure, with King V's outcomes-based framework now demanding measurable evidence that governance practices actually work. The question is no longer whether organizations can tick compliance boxes, but whether they possess the integrated ov
South Africa Commercial
SG
SNG Grant Thornton
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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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