The South African Income Tax Act, while not providing for “group taxation”, offers several relief provisions for groups facilitating...

In South African private M&A transactions, buyers commonly acquire 100% of the target company's shares. To manage the risk associated...

In South Africa, "drag-along" and "tag-along" provisions are standard in Memorandum of Incorporation (MOI) and Shareholders Agreements...

In the context of business sale agreements in South Africa, a key early consideration before any agreement is signed involves making a...