DEATH AND TAXES: The Odious Examination of the Tax-Gatherers

It must be said, immediately, that these words are not directed against any officials of the South African Revenue Service, however much a few...

GOOD NEWS: Public Private Collaboration

Since 1994, the South African government has been faced with an enormous challenge. After inheriting an almost bankrupt state and burdened with an acute...

PURCHASING A SHELF

In the fast-paced business world, to purchase a “shelf company” or “shelf close corporation” has become a norm, simply because acquiring a “shelf” is...

SHAREHOLDERS BEWARE PART 2

Do You Know Your Full Tax Liability? IntroductionIn Part 1, capital distributions arising in terms of the provisions of the Companies Act, 1973 (the Act)...

QE2 RESULTS

Top three candidates:1st               Laura Sassoon - Stanlib Wealth Management *2nd             Richard Tunstall – Investec *3rd              Nicolas van der Meer – Standard Bank **...

WIK EN WEEG: INFLASIEVOORUITSIGTE VIR 2008-2009

Vir inflasie om te bly versnel, moet daar iets verkeerd loop met die kredietskepping, veral as gevolg van oordanige owerheidsbehoeftes om geld te leen....

DEATH AND TAXES: OF CATS AND DOGS & RATS AND RABBITS

You may rightly question your correspondent’s sanity. Has she forgotten, I hear you ask, that this column deals with tax? All will be revealed.It...

NEW GENERATION: REPROGRAMME YOUR BRAIN THROUGH NLP

The biggest challenge for us as the New Generation is that we live in a very fast-paced world. Things are constantly changing and the...

TO REVERSE OR NOT TO REVERSE

IntroductionIFRS 3 – Business Combinations was initially issued by the IASB in March 2004 and its US GAAP equivalent, SFAS 141 – Business Combinations,...

DEMYSTIFYING COBIT

Internal control is a process effected by an entity’s board of directors, management and other personnel and is designed to provide reasonable assurance that...