ANALYSIS: B-BBEE and its implications for fronting
Shohana Hareeparsad addresses the amendments to the Broad-Based Black Economic Empowerment Amendment Act (Act 46 of 2013) and the Department of Trade and Industry’s Code of Good Practice as it relates to fronting According to the Guidelines on Complex Structures and Transactions and Fronting (previously Statement 002) of the Department of Trade and Industry (DTI),…