CDH advises M&C Saatchi South Africa

JILB - Women and Juniors in Law & Banking - Business Rescue Seminar

Andre de Lange discusses the amendments to the Companies Act

Andre de Lange, Director in the Corporate & Commercial practice joined Junaid Kharsany on Radio Islam to discuss the Amendments to the Companies Act.

Business and human rights: An emerging sector in South Africa and new offering at CDH

Human rights encompass a range of civil, political, social, cultural, and environmental rights. Business and human rights (BHR) has gained significant traction and concern globally due to the corporate responsibility it places on businesses to comply with human rights obligations and standards during their business operations and engagements.

Proposed directive on crypto transactions

South Africa’s cryptocurrency landscape may be in for a shift as the Financial Intelligence Centre (FIC) released a proposed directive regarding crypto assettransfers 

The pari passu principle in loan transactions

An important, yet undervalued principle in loan transactions is the pari passu principle. The principle concerns the ranking of lenders’ claims and concomitant security rights in loan transactions. In this article, the meaning and scope of the pari passu principle in loan transactions isdiscussed.  

Controlled foreign company rules: To outsource or not to outsource?

Over the last few weeks, the South African tax advisory and business community have on various platforms debated the Constitutional Court’s (CC) recent judgment in Coronation Investment Management SA (Pty) Limited v Commissioner for the South African Revenue Service ZACC 11. The CC held that the taxpayer, Coronation Investment Management SA (Pty) Ltd, had a foreign business establishment (FBE) in Ireland despite the Irish business outsourcing some of its functions. As a result, the CC held that the taxpayer was exempt from section 9D of the Income Tax Act 58 of 1962 (ITA), so that the (net) income of its Irish subsidiary, which is a controlled foreign company (CFC) under section 9D, was not subject to tax in South Africa.