Ilke Meissner examines the requirements of broad-based employee share plans and their comparison to the proposed terms for shares to be held under trust in terms of the Companies Act The provisions regulating broad-based employee share schemes in the Income Tax Act 58 of 1962 play an important role in encouraging employee participation in companies.1…
DetailsIn August Paul Druckman will be visiting South Africa for the first time in his capacity as chief executive officer of the International Integrated Reporting Council (IIRC). Leigh Roberts spoke to him Integrated reporting may well be considered de rigeur in South Africa, but things are quickly catching up in the rest of the world.…
DetailsA visit to Singita Lebombo Lodge in the Kruger National Park will leave you at a loss for words Singita is the Shangaan word for “place of miracles”. And that is just what it is. Never has a visit to any place left such a great impression on me. The sense of style, the effortlessness,…
DetailsIlse French and Pierre de Villiers have looked into the likely changes in the real estate landscape over the coming years and identified the key trends which, they believe, will have profound implications for real estate investment and development As confidence returns to real estate, the industry faces a number of fundamental shifts that will…
DetailsLenovo ThinkPad Yoga 12.5” The latest ThinkPad from Lenovo offer full 360 degree rotation for four different modes in a solid super business friendly package. Use the ThinkPad Yoga as a tablet, laptop, tent, or stand for displays or presentations. It features the latest generation Intel Core processors and legendary Lenovo ThinkPad construction and finish.…
DetailsIs the government failing SMEs? The World Bank conducted a survey of 47 745 businesses across 99 countries and discovered that SMEs created 67% of total permanent employment and still create the majority of new jobs. Former Finance Minister Pravin Gordhan pointed out that labour force data show that 70% of private employment is in…
DetailsIt is always inspiring to read about those who have gone beyond themselves to make a difference in the lives of people around them. Their aim is transformation and with a great desire for equality and education for everyone, they strive to make the world a better place. More often than not the road is…
DetailsGerhardus Burger discusses past and current public sector procurement in the context of amendments to broad-based black economic empowerment legislation. He also identifies some unintended consequences of legislative changes and explores possible solutions One of the major challenges of black economic empowerment (BEE) is fronting. The big problem with fronting is that it frustrates and…
DetailsThe changes to the regulatory measurement of policyholder liabilities pose many uncertainties from a tax perspective, but also provide an opportunity to develop a simpler tax regime, argues Dewald van den Berg A number of factors are driving possible changes to the corporate tax regime for life insurance companies in South Africa. The main driver…
DetailsFive readers stand a chance to win a mixed case of wine and port from De Krans De Krans, situated in Calitzdorp, the Port Capital of South Africa, and the heart of the Klein Karoo, has established itself as one of South Africa’s leading port producers, with a wide range of premium quality ports within…
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