LOCKDOWN: EXTENDING THE AMBIT OF PERMITTED ACTIVITIES! Basic human rights enshrined in the constitution are inadvertently restricted in a ‘national disaster’ declared earlier this month. A national disaster, however, differs from a ‘state of emergency’ in so far as under the former and prevailing scenario, constitutional rights
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‘Goedkoop is duurkoop’ when applying to register a Trademark in South Africa The above captioned Afrikaans metaphor loosely translated means cheap (now) is expensive (in the long run), finds no better application than in the case of Trademark applications. If you have ever googled “register a trademark in
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IRP5s – The Employer’s responsibility Being an entrepreneur and a boss isn’t easy; there’s only one of you and about a thousand responsibilities that you have to stay on top of. Naturally, one of those responsibilities is making sure that each of your employees is issued
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What Makes Lawyers Happy? It’s Not What You Think by Paula Davis-Laack Happy lawyer – sounds like an oxymoron, right? Having practiced law for seven years, I can’t think of many of my colleagues who I would classify as happy, or even mildly enthusiastic. More troubling, when
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What iCann do to stop cybersquatting! Like never before, digital channels and offshore server hosting breeds the potential for the abuse of reputable brands. Cybersquatting involves the bad faith registration of domain names by third parties. Cyber-squatters exploit the first-come, first-served domain name registries, a common motive
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What’s in a name? Athletes and celebrities’ images are personal brands on which they rely to earn an income via endorsements. Endorsement income often far exceeds salaries paid by respective clubs and countries, by up to 4 times in the case of athletes like Rafael Nadal. The
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When can the Tax Man come knocking? The collection, assessment or otherwise relating to tax is governed by the Tax Administration Act 28 of 2011 (“the TAA”). It is in terms of the TAA that the South African Revenue Service (“SARS”) is entitled to assess any tax
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With the rapid rise in opportunities presented by globalisation and with more South African viewing the world as a global village, South Africans are migrating from South Africa. While others are motivated to emigrate for various reasons which include retirement, tax havens, marriage and many more personal
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South Africans are taxed more relative to income and service delivery than in any other jurisdiction on the Planet. Savvy tax planning and mitigation is thus highly rewarding for most high-net-worth individuals. South of the millennium, there was a clear distinction between tax “evasion” and “avoidance”, with
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In order to initiate legal proceedings a summons must be served on the defendant. We often have difficulty locating certain debtors as they may lie about their identity or their place of residence or work whilst knowing that a claim prescribes in 3 years. In order to
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