Thank You

This article serves as the third of five instalments addressing the five most significant amendments proposed by the Companies Amendment Bill, 2018 (the “Bill”) and the writer’s comments thereon.

Recently, the legislature effected further changes to the Rental Housing Amendment Act 35 of 2014 (“the Act”), which is to come into operation on a date to be promulgated by the President.

This article serves as the second of five instalments addressing the five most significant amendments proposed by the Companies Amendment Bill, 2018 (the “Bill”) and the writer’s comments thereon.

The Cape Town Tax Court recently upheld the application of the ‘most favoured nation clause’ within the double tax agreement between South Africa and the Netherlands.

The Carbon Tax Act that came into effect on 1 June 2019 aims to reduce the impact of climate change following the “polluter-must-pay-principle” by taxing greenhouse gas (“GHG”) emissions.

The Bill proposes a number of amendments to the Companies Act, 2008 in order to align the Act with global trends and close loopholes identified during the implementation phase of the Companies Act.