South Africa: Corporate and Company Law

Subscribe
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.
Article
The Robot Did The Work. Now Who Pays The Tax?
As artificial intelligence increasingly performs tasks once carried out by human workers, governments face a fundamental challenge: tax systems designed around employment-based revenue are under pressure. With more economic value flowing to technology and capital rather than through traditional payroll structures, policymakers must confront difficult questions about how automation should be taxed and whether current incentives inadvertently encourage workforce reduction.
South Africa Commercial
Ai
Andersen in South Africa
Article
When Tax Structuring Stops Being About Tax
The Constitutional Court's decision in Absa Bank Ltd v SARS marks a pivotal shift in how South African courts approach tax avoidance structures, moving beyond technical compliance to examine the true commercial substance of transactions. This judgment signals a broader regulatory trend where authorities increasingly look through carefully engineered corporate structures to ask what was really happening, challenging the long-held assumption that technical legal compliance provides immunity from scrutiny.
South Africa Commercial
Ai
Andersen in South Africa
See more

Latest Videos

See more