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V.A.T. Increase Is One Option For Plugging The Country's Revenue Shortfall
The head of EY’s Africa tax practice has called for the finance minister to be bold and increase the Value Added Tax (VAT) rate by two percentage points in February’s budget, arguing that some large companies have long been readying themselves for the costly exercise of changing systems to accommodate a higher rate. Africa tax…
SACCI Press Release – Trade Conditions Survey – December 2019
Trade Conditions Remain Tight Trade conditions remained in negative territory in December 2019, but the seasonally adjusted Trade Activity Index (TAI) improved marginally to 44 – up by one index point and still below the 50-index level of unchanged conditions. Expectations for the next six months look better than the December trade conditions with the…
Using Labour Brokers and Temp Agencies Not Always Kosher
BY Ivan Israelstam, Chief Executive of Labour Law Management Consulting. He may be contacted on (011) 888-7944 or 0828522973 or on e-mail address: [email protected]. Go to: www.labourlawadvice.co.za Employers use alternative and temporary labour sources for numerous reasons including: Permanent employees are away on annual leave, sick leave, maternity leave or other leave and the remaining…
Investing in Botswana
Botswana as an investment location offers the following investment climate which is not limited to the following: Corporate tax will be 15% for manufacturing, financial services and innovation-led services whilst it is 22% for other businesses such as Dairy farming/services There are no exchange controls so profits/dividends can be repatriated with no authorisation required There…
Small Business & the Value of Collaboration
By Richard Lyon Large corporates have resources & the advantage of a wide spread of Customers. For the smaller business Owner, often means going it alone. Working twice as hard to spread our word. The greatest asset to a small business is……. another small business! It is known as Collaboration! A vital & most often…
Taming Medusa
By Chantelle Gladwin, Partner and Gary Boruchowitz, Candidate Attorney Introduction This article highlights the most important legal principles to come out of past and present cases dealing with the impact of section 118(3) of the Local Government: Municipal Systems Act 32 of 2000 (“the Act”), with the aim of summarising the…