Tax Compliance during Secondments

Secondments are where an employer temporarily ‘loans’ its employee to another company, the host. The consensus is that the employee will go back to the employer after completion of its agreed term with the host. The host is generally in another country, which may give...

Draft guidelines published by Competition Commission

Guidelines on the assessment of public interest provisions in merger regulation under the Competition Act 89 of 1998 published 22 December 2015. “these guidelines seek to provide guidance on the Commission’s approach to analysing mergers by indicating the approach...