South Africa: Corporate/Commercial Law

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Business law and corporate law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve business and corporate law produced by specialists working in this area every day.

Section 45 Of The Income Tax Act: The Tax-Free Shuffle Within Corporate Groups

Section 45 of the Income Tax Act 58 of 1962 (the "ITA") provides a valuable tax deferral mechanism for corporate groups wishing to reorganise their internal structures without incurring immediate tax consequences.

South Africa Commercial

BI

Barnard Inc.

Tax-Deferred Growth Through Corporate Rollovers

This article forms part of a series of articles exploring the corporate reorganisation rules under the South African Income Tax Act 58 of 1962 (the "ITA"). Each entry in this series will discuss...

South Africa Commercial

BI

Barnard Inc.

The Legal And Operational Framework For Unbundling Transactions In Accordance With Section 46 Of The Income Tax Act

Section 46 of the Income Tax Act 58 of 1962 (the "ITA") provides roll-over relief where a company distributes shares it holds in another company to its own shareholders...

South Africa Commercial

BI

Barnard Inc.

Section 44 Of The Income Tax Act And The Art Of Tax-Efficient Amalgamations And Mergers

Section 44 of the Income Tax Act 58 of 1962(the "ITA") provides targeted tax relief for companies undergoing a genuine consolidation through an amalgamation, merger, or conversion.

South Africa Commercial

BI

Barnard Inc.

Section 47 Of The Income Tax Act: Tax-Efficient Shareholder Distributions On Liquidation

South Africa Commercial

BI

Barnard Inc.

Fraud Risks, Prevention And Detection Strategies For The African Beer Brewing Industry

South Africa Commercial

E

ENS

Corporate Governance 2025

South Africa Commercial

E

ENS

Beneficial Ownership Compliance In South Africa

South Africa Commercial

Ai

Andersen in South Africa

Mango's Plan: An Investor, A Creditor, And A Cession

South Africa Commercial

BI

Barnard Inc.

Public Benefit Activities Vs Non-Profit Organisations: A South African Guide To Tax-Exempt Status

South Africa Commercial

BI

Barnard Inc.

Shareholders Need Not Give Reasons For The Proposed Removal Of A Director

South Africa Commercial

F

Fasken

Locking In Certainty: Why Sophisticated Creditors Prefer Guarantees Over Suretyships

South Africa Commercial

BI

Barnard Inc.

IFRS S1 & S2: A New Era For Sustainability Reporting In Africa

South Africa Commercial

SG

SNG Grant Thornton

B-BBEE Ownership: Why The Right Share Options Count

South Africa Commercial

BI

Barnard Inc.

Tax Dispute Resolution: Failure To Discharge Onus Of Proof

South Africa Tax

SG

SNG Grant Thornton

Corporate Governance 2025

South Africa Commercial

E

ENS

Rethinking Confidentiality In The Age Of AI

South Africa Technology

E

ENS

Client Alert: How One Missed Step Sank A Whistle-Blower Dispute

South Africa Employment

FW

Fairbridges Wertheim Becker

New Rules For Payment Providers: What You Need To Know About The Draft Directive On Payment Activities

South Africa Finance

E

ENS

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M&A/Private Equity

Clause For Concern: The Risk Of Pre-Closing Covenants In Notifiable Merger Transactions

In early 2025, the U.S. Federal Trade Commission ("FTC") imposed a record-breaking fine of USD5.684 million on three oil companies for engaging in ‘gun-jumping'...

South Africa Anti-trust

E

ENS

Section 45 Of The Income Tax Act: The Tax-Free Shuffle Within Corporate Groups

Section 45 of the Income Tax Act 58 of 1962 (the "ITA") provides a valuable tax deferral mechanism for corporate groups wishing to reorganise their internal structures without incurring immediate tax consequences.

South Africa Commercial

BI

Barnard Inc.

Tax-Deferred Growth Through Corporate Rollovers

This article forms part of a series of articles exploring the corporate reorganisation rules under the South African Income Tax Act 58 of 1962 (the "ITA"). Each entry in this series will discuss...

South Africa Commercial

BI

Barnard Inc.

Corporate Governance 2025

South Africa Commercial

E

ENS

COMESA Consumer Protection Enforcement

South Africa Consumer

BF

BREMER LF WLL

American Bar Association, Antitrust Section — Our Curious Amalgam Podcast, Episode #328 What Should I Know About Nigeria, South Africa, Egypt And COMESA? Developments In Key African Regimes

South Africa Anti-trust

BF

BREMER LF WLL

Empowerment And M&A: Strategies For Complying With B-BBEE Codes In SA

South Africa Commercial

Ai

Andersen in South Africa

Mining For Opportunity: Critical Minerals And Africa's M&A Boom

South Africa Commercial

Ai

Andersen in South Africa

Hostile Or Hopeful? M&A Deal Structuring Amid South African Regulatory Risk

South Africa Commercial

Ai

Andersen in South Africa

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Compliance

Beneficial Ownership Compliance In South Africa

In an era demanding greater corporate transparency, the concept of beneficial ownership has moved from a niche legal term to an essential compliance imperative for businesses operating in South Africa.

South Africa Commercial

Ai

Andersen in South Africa

IFRS S1 & S2: A New Era For Sustainability Reporting In Africa

As global expectations for corporate sustainability disclosure tighten, Africa stands at a pivotal crossroads. The release of the International Sustainability Standards Board (ISSB)'s IFRS S1...

South Africa Commercial

SG

SNG Grant Thornton

B-BBEE Ownership: Why The Right Share Options Count

In the context of Broad-Based Black Economic Empowerment (B-BBEE), ownership is one of the key elements of measurement.

South Africa Commercial

BI

Barnard Inc.

South African Entrepreneurs And The Power Of Offshore Structuring

South Africa Wealth Mgt

SI

Sentient International Limited

Empowerment And M&A: Strategies For Complying With B-BBEE Codes In SA

South Africa Commercial

Ai

Andersen in South Africa

Moratorium:Impossible – High Court Keeps The Business-Rescue Shield Intact

South Africa Commercial

BI

Barnard Inc.

Understanding Statement 102 Within South Africa's B-BBEE Framework

South Africa Commercial

WW

Webber Wentzel

The Communities We Leave Behind: Charting A Sustainable Legacy For Mining In South Africa

South Africa Energy

WW

Webber Wentzel

Deregistration Of Non-Compliant Companies

South Africa Commercial

AA

Adams & Adams

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Venture Capital

Funding Your Growth: Financing Options For South African Businesses

Every ambitious South African entrepreneur dreams of expanding their business in the pursuit of increased profits.

South Africa Commercial

Ai

Andersen in South Africa

"How Can Africa Create More Angel Investors?,"

Startup funding in Africa increased steadily from 2016 until the pinnacle in 2022. After that, deal volume and deal size decreased significantly.

South Africa Commercial

LS

Lowenstein Sandler

Legal Challenges Part 2 - Capital Structure Issues For African Startups (Podcast)

They explain managing the expectations investors may have regarding their potential returns, liquidation preference, or degree of control, as well as challenges arising from cross border transactions,

South Africa Commercial

LS

Lowenstein Sandler

Challenging Times For M&A

South Africa Commercial

HS

Herbert Smith Freehills Kramer LLP

Advice For Entrepreneurs – Common Mistakes When Starting Out

South Africa Commercial

Ai

Andersen in South Africa

The Role Of Intellectual Property In Empowering Women's Innovation: Challenges And Opportunities

South Africa IP

AA

Adams & Adams

Where Does The Funding Go?

South Africa Commercial

SA

Songhai Advisory LLP

The Fundamentals Of Registering Your Business With The CIPC In South Africa

South Africa Commercial

SI

Sidebrief Inc.

Tax In Brief - Issue 68

South Africa Tax

E

ENS

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Corporate and Company Law

Section 45 Of The Income Tax Act: The Tax-Free Shuffle Within Corporate Groups

Section 45 of the Income Tax Act 58 of 1962 (the "ITA") provides a valuable tax deferral mechanism for corporate groups wishing to reorganise their internal structures without incurring immediate tax consequences.

South Africa Commercial

BI

Barnard Inc.

Tax-Deferred Growth Through Corporate Rollovers

This article forms part of a series of articles exploring the corporate reorganisation rules under the South African Income Tax Act 58 of 1962 (the "ITA"). Each entry in this series will discuss...

South Africa Commercial

BI

Barnard Inc.

The Legal And Operational Framework For Unbundling Transactions In Accordance With Section 46 Of The Income Tax Act

Section 46 of the Income Tax Act 58 of 1962 (the "ITA") provides roll-over relief where a company distributes shares it holds in another company to its own shareholders...

South Africa Commercial

BI

Barnard Inc.

Section 44 Of The Income Tax Act And The Art Of Tax-Efficient Amalgamations And Mergers

South Africa Commercial

BI

Barnard Inc.

Section 47 Of The Income Tax Act: Tax-Efficient Shareholder Distributions On Liquidation

South Africa Commercial

BI

Barnard Inc.

Fraud Risks, Prevention And Detection Strategies For The African Beer Brewing Industry

South Africa Commercial

E

ENS

Corporate Governance 2025

South Africa Commercial

E

ENS

Beneficial Ownership Compliance In South Africa

South Africa Commercial

Ai

Andersen in South Africa

Mango's Plan: An Investor, A Creditor, And A Cession

South Africa Commercial

BI

Barnard Inc.

See more

Latest Videos

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Women In Business Report 2025 - Business Day (Video)

SG

SNG Grant Thornton

Global Business Company (GBC) In Mauritius

AF

AXIS Fiduciary Ltd

Tax Masterclass: Mergers And Acquisitions (Part One) (Video)

E

ENS

Pragmatically Fearless Campaign (Video)

NS

Nexia SAB&T

Startup And Founders' Agreement (Video)

OA

Olisa Agbakoba Legal (OAL)

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