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Author Archives: Andre van der Merwe

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#HomoNadeli CA(SA) PROFILE: Curioser and curioser

LeadBy Andre van der MerweSeptember 10, 2015

Tucker was born in Pretoria and he drew inspiration from his father who is an accountant and his mother who is a medical doctor. His mother fostered in Steven a wide range of interests. For example, she is a member of the South Africa Archaeological Society as well as the Astronomical Society of South Africa.…

VIEWPOINT: FRONTING Now a criminal offence

Articles, DevelopBy Andre van der MerweSeptember 1, 20152 Comments

What constitutes B-BBEE fronting? It refers to the misrepresentation of a company’s B-BBEE status. It involves misleading the users of the B-BBEE certificate by stating that the business is more transformed than it actually is. Even though B-BBEE participation remains a voluntary process, the act of fronting has now been criminalised in the amended B-BBEE…

LIFESTYLE: Motoring: Spaciousness style

Articles, LeadBy Andre van der MerweSeptember 1, 2015

Mini Cooper 5-Door Opel Corsa 1.4 Enjoy     Mini Cooper 5-Door History in the making, as Mini goes where no Mini has gone before, the five- door hatchback. This is either very smart or a long shot by Mini to take on the well-established five-door hatchbacks. The new five-door Mini has not just been…

VIEWPOINT: YOUR CHILD’S EDUCATION Start saving now

Articles, DevelopBy Andre van der MerweSeptember 1, 2015

Raising a child is no joke, not on your time nor your wallet. When speaking to other parents, the biggest burden I hear about is saving for their child’s education. It’s a large expense. So, on the insistence of a good friend of mine, I’m going to share my personal tips on this. First, save…

ANALYSIS: NEW DEBT REDUCTION REGIME

Articles, DevelopBy Andre van der MerweSeptember 1, 2015

A new debt reduction regime in the Income Tax Act is aimed at supporting debtors in financial distress and contributing to local economic recovery, but will this debt relief result in deferred tax liabilities on financial statements? By Nico Fourie CA(SA) and Herman Viviers CA(SA) The new and more uniform income tax treatment of a…

VIEWPOINT: POWER AND AGILITY You need both to succeed

Articles, DevelopBy Andre van der MerweSeptember 1, 2015

A rugby team is made up of 15 players, with seven or eight more on the bench. Each of these players has a very specific skillset – strength, speed, ball handling, catching or kicking skills – and the players are positioned in the team according to those skills. A great rugby team has both power…

VIEWPOINT: PURPOSE-DRIVEN to your mecca

Articles, DevelopBy Andre van der MerweSeptember 1, 2015

This September more than three million Muslims will travel to Mecca for the annual five-day pilgrimage (Hajj). This is the biggest yearly gathering of humans on earth. For Muslims to be at the Grand Mosque over this period is the most important moment of their spiritual lives. According to Islamic faith, every Muslim has to…

SPECIAL FEATURE: Public Sector Report

Articles, InfluenceBy Andre van der MerweSeptember 1, 20152 Comments

In this special report we take a look at challenges and opportunities in the public sector and exploring developments in public finance management in the rest of Africa Africa’s cities poised for exponential growth Funding growth in municipalities A dream deferred Emerging economies and stability in Africa Simpler and improved reporting   AFRICA’S CITIES POISED…

VIEWPOINT: ESTATE PLANNING Leaving a lasting legacy

Articles, DevelopBy Andre van der MerweSeptember 1, 2015

Every year, thousands of families are left in difficult financial situations as a result of their loved ones not having put in place adequate estate planning in the event of their death. It is estimated that as many as three-quarters of South Africans admit to having no form of estate planning in place. If you…

ANALYSIS: MANAGING TRANSFER PRICING RISK IN AFRICA

ArticlesBy Andre van der MerweSeptember 1, 2015

Tax authorities are examining transfer pricing with increased attention. This hard-line approach, explains Fabrizio Lolliri, has resulted in a rise of transfer pricing cases being resolved in court Whilst positive macroeconomic indicators strengthen hopes of recovery, many corporations were still feeling the squeeze on their profit margins at the end of FY 2014. As companies…

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