TABLE OF CONTENTS

1. INTRODUCTION......................................................................................................................................................2

2. BUSINESS ENTITIES...................................................................................................................................................5

3. TAXATION................................................................................................................................................................9

4. BLACK ECONIMIC EMPOERMENT........................................................................................................................14

5. LEGAL SYSTEM........................................................................................................................................................16

6. LABOUR LAW..........................................................................................................................................................18

7. COMPETITION LAW................................................................................................................................................20

8. CONSUMER LAW ..............................................................................................................................................24

9. INSURANCE LAW ..............................................................................................................................................27

10. ENVIRONMENTAL LAW...........................................................................................................................................28

11. MINING AND MINERAL LAW .................................................................................................................................30

12. PROPERTY LAW ......................................................................................................................................................32

13. IT LAW ......................................................................................................................................................................35

14. TELECOMMUNICATIONS AND BROADCASTING LAW ...................................................................................36

15. IMMIGRATION LAW.................................................................................................................................................37

16. EM ATTORNEYS ...............................................................................................................................................40

1. INTRODUCTION

1.1 Currently, South Africa is the economic hub of Africa, with solid infrastructure and also boasting an efficient network of

ports on the continent, doing business in South Africa is the best way to enter the resourceful continent of Africa.

1.2 South Africa has abundant resources, and is a world leading producer of gold and platinum amongst other mineral

resources. It is a diverse nation that is characterised by its multiple races and cultures hence the name “Rainbow

Nation”. With its colourful and difficult evolution to democracy, the new constitution that was born on the advent of

democracy in 1994 is considered one of the best in the world. South Africa as a member of the BRICS Group of countries

of Brazil, Russia, India and China, places a strong emphasis on foundational rights and aims to protect the rights

enshrined in the constitution. This allows for peace of mind to foreign initiatives, which are given maximum protection

under law.

1.3 As a young democracy, South Africa has its own particular challenges and amongst these in particular are the issues of

economic redress and development and infrastructure development. South Africa however must be commended in

that; concrete steps are being made to develop the country, evident in a growing GDP which has increased by an

average 33% since democracy in 1994. South Africa’s continued growth is dependent on amongst other factors;

development of natural resources, private sector confidence, management of labour relations and political stability.

1.4 In order to successfully do business in South Africa, a huge emphasis as a result of past economic imbalances across the

races, is placed on the empowerment of previously disadvantaged persons. Known as Black Economic Empowerment

(BEE), it is imperative for companies to acquire knowledge on the relevant scoring in order to gain the relevant

competitive advantage.

1.5 Labour unrest remains a contentious point in South Africa; especially in the mining sector however efforts are being

made by the government to curb what could be a deterrent to international investment.

1.6 .EM Attorneys has prepared a brief synopsis of important elements of doing business in South Africa, with our local

knowledge and an appreciation of the requirements of foreign investment we are a preferred partner.

2. BUSINESS ENTITIES

2.1 Companies in South Africa are formed and regulated by The Companies Act 71 of 2008, and only two types of entities

can be registered in South Africa, namely:

2.1.1 Companies for Profit:

2.1.1.1 Private Company [Proprietary) Limited]

• Most common entity, simple and cost effective to set up;

• No minimum or maximum share capital requirement, minimum shareholder is 1 and the

shareholder does not need to be a South African resident;

• Must have at least 1 director;

• It has a separate legal personality form its shareholders and directors with limited liability;

• Required to file its Notice of Memorandum of Incorporation with the Registrar of Companies in

order to be registered and incorporated;

• Must have a registered office in South Africa and must submit annual tax returns.

2.1.1.2 Public Company (Limited)

• Minimum 1 shareholder and 3 directors;

• Must have local public officer;

• Required to appoint a company secretary and an auditor;

• May offer shares to the public and no restrictions on the transfer of shares;

• The number of shareholders is not limited;

• Must file annual tax returns;

• Required to file its Notice of Memorandum of Incorporation with the Registrar of Companies in order to

be registered and incorporated;

• Must file a copy of its audited annual financial statements with the Registrar of Companies for public

inspection; and

• Has a separate legal personality.

2.1.1.3 Sole Proprietor and Partnerships

• Subject to fewer statutory requirements;

• Generally do not have the protection of limited liability;

• Registration with the Registrar of Companies is not required; and

• No statutory reporting requirements except for tax purposes.

2.1.1.4 Personal Liability Company [Incorporated]

• It is registered and incorporated with the Registrar of Companies;

• Must have at least 1 director, who is jointly and severally liable together with the company; and used

mainly for professionals i.e. lawyers and accountants.

2.1.1.5 External Company/Local Branch Office

• May conduct business for profit and for non-profit activities;

• Must have a registered office in South Africa and keep the required statutory and accounting

documents/records;

• Lodge and application with the Registrar of Companies to transfer registration from a foreign jurisdiction

to South Africa, without forming a separate locally incorporated company; and

• Must first actively conduct business or non-profit activities for a period of 6 months and must be party to

at least 1 employment contract.

2.1.2 Non-Profit Companies

• Required to file its Notice of Memorandum of Incorporation with the Registrar of Companies in order to

be registered and incorporated;

• For public benefit, i.e. social activities, group interests or cultural activities; and

• Income and assets are not distributable to incorporators, members or directors, except for reasonable

compensation for services rendered.

3. TAXATION

The South African Tax system is governed by the Income Tax Act 58 of 1962 and is based on a combination/hybrid of

direct and indirect taxation. The tax system is based on a residence system, meaning that South African is residence are

taxed on their worldwide income, whereas non-residence are taxed only on income derived in South Africa or deemed

to be derived in South Africa.

South Africa has entered into Double Taxation Agreements with most of its trading partners and in terms of these

agreements; a non-resident will only be taxed on income derived in South Africa whilst conducting business in South

Africa.

3.1 Direct Tax

These are taxes imposed on persons (natural and legal persons i.e. individuals, companies, close corporations,

trusts, and deceased estates).

3.1.1 Income Tax

• Individuals are taxed on a sliding scale of between 18% with a maximum of 40%;

• Companies are taxed at 28%; and

• Trusts are taxed at 40%.

3.1.2 Capital gains Tax

• A tax on profit derived from disposing of assets;

• Companies – 18.6; and

• Individuals – 13.3%.

3.1.3 Donations Tax

• Levied at a flat rate of 15% and payable by donor.

3.1.4 Estate Duty Tax

• Levied at a flat rate of 20% and payable by the deceased estate, subject to the R3 500 000.00 statutory

rebate.

3.2 Indirect Tax

These are taxes imposed on transactions.

3.2.1 Value Added Tax (VAT)

• Regulated by the Value Added Tax Act 89 of 1971; and

• A flat rate of 14% is levied on the supply of goods and services and all import goods subject to certain

exclusions in terms of the Act.

3.2.1 Mining Royalty Tax

• Regulated by the Mineral and Petroleum Resources Administration Act 29 of 2008 and the Mineral and

Petroleum Resources Royalty Act 28 of 2008;

• Unrefined mineral resources levied at 0.5% to 7%;

• Refined mineral resources levied at 0.5% to 5%; and

• Payable annually in 2 instalments.

3.2.2 Securities Transfer Tax

• Regulated by the Securities Transfer Act 25 of 2007; and

• 0.25% levied on the transfer of shares but not a new issue of new shares.

3.2.4 Transfer Duty

• Payable on the transfer of immovable property, except where the transfer is subject to VAT at a maximum

rate of 8%.

3.2.5 Customs and Excise

• Regulated by the Customs and Excise Act 91 of 1964;

• Customs Duty: levied on certain imported goods into South Africa and South Africa has Trade

Agreements with the European Union, European Free Trade Association and the

Southern African Development Community that offers preferential customs duty

rates on goods in these territories; and

• Excise Duty: levied on certain locally manufactured goods.

4. BLACK ECONOMIC EMPOWERMENT

4.1 It is a Government initiative to address and promote economic transformation to enable significant increase

(participation) in the economy by women and black people. For company to conduct business with the Government or

any State operated department or entity, acquire certain licenses or bid for public procurement, that company will be

required to demonstrate its B-BBEE credentials based on the following 7 elements:

4.1.1 Ownership;

4.1.2 Management Control;

4.1.3 Employment Equity;

4,1.4 Skills Development;

4.1.5 Preferential Procurement;

4.1.6 Enterprise Development; and

4.1.7 Socio-economic Development.

4.2 It is regulated by the Broad Based Black Economic Empowerment Act 53 of 2003.

5. LEGAL SYSTEM

5.1 The South African Legal System is based on:

5.2 The Constitution of South Africa 1996 (the Supreme Law of South Africa);

5.2.1 Common Law (Roman-Dutch Law and English Law);

5.2.2 Statute;

5.2.3 Case Law; and

5.2.4 Customary Law.

5.3 The Judicial Authority is vested in South African Courts, namely:

High Courts

5.3.1 The Constitutional Court;

5.3.2 The Supreme Court of Appeal;

5.3.3 High Court (Provincial and Local Divisions);

5.3.4 Competition Appeal Court; and

5.3.5 Labour Court.

Lower Courts

5.3.6 Magistrates’ Court (Civil and Criminal Courts).

6. LABOUR LAW

6.1 Labour Relations Act 66 of 1995

• Regulates and facilitates collective bargaining and employee participation in decision making, regulates

organisational rights of trade unions and provides procedures for dispute resolution through statutory conciliation,

mediation and arbitration.

6.2 Basic Conditions of Employment Act 75 of 1997

• Sets out the minimum requirements of employment; and

• Regulates working hours (45 hours a week) and leave days.

6.3 The Employment Equity Act 55 of 1998

• Protects employees against unfair discrimination on the basis of: gender, race, religion, ethnic or social group,

disability or pregnancy;

• In order to achieve employment equity, the employer must introduce affirmative action measures.

6.4 SKILLS DEVELOPMENT ACT 97 OF 1998 AND SKILLS DEVELOPMENT LEVY ACT 9 OF 1999

• Provides for the promotion of improved skills and workforce, and a 1% tax is levied against the total remuneration

paid or payable by the employer, which should be paid over to the education and training authority for the

particular sector of employment.

7. COMPETITION LAW

7.1 The South African economy is based on a controlled and regulated free market system to ensure effective and vigorous

competition in the market.

7.2 The Competition laws in South Africa are governed and regulated by the Competition Act 89 of 1998 which is based on

best international practices.

7.3 The Competition Act applies to all economic activity within, or having an effect within South Africa. The purpose of the

Act is to promote the efficiency, adaptability and development of the economy, and to provide consumers with

competitive prices and product choices.

7.4 The Competition Act is enforced by the Competition Commission (Commission), the Competition Tribunal and the

Competition Appeal Court.

7.5 Restrictive Horizontal Practices

7.5.1 The Act prohibits agreements or practices between competitors that substantially prevent or lessen competition in

a market, unless a party to the agreement or practice can prove that technological, efficiency or other pro-

competitive gains outweigh the anti-competitive effect. The prohibited practices are:

• directly or indirectly fixing a purchase or selling price or any other trading condition;

• dividing markets by allocating customers, suppliers, territories or specific types of goods or services; or

• collusive tendering.

7.6 Restrictive Vertical Practices

7.6.1 The Act prohibits agreements between firms in a vertical relationship (between a firm and its customers or suppliers)

which have the effect of substantially preventing or lessening competition in a market, unless a party to the

agreement can prove any technological, efficiency or other pro-competitive gain resulting from the agreement

which outweighs its anti-competitive effect. The prohibited practice is:

• The setting of minimum retail prices.

7.7 Abuse of Dominance

7.7.1 The Competition Act prohibits the abuse of dominance. A firm is deemed to be dominant if it has a market share of

45% or greater. A firm with a market share of 35% or more is presumed dominant unless it can show an absence of

market power. It is prohibited for a dominant firm to:

• charge an excessive price to the detriment of consumers;

• refuse to give a competitor access to an essential facility when it is economically feasible to do so;

• engage in an exclusionary act (one which impedes or prevents a firm from entering into or expanding

within a market), if the anti-competitive effect of that act outweighs the technological, efficiency or

other pro-competitive gains;

• Price discrimination.

7.8 Mergers and Acquisitions

7.8.1 A merger is defined as the direct or indirect acquisition or establishment of direct or indirect control over the whole

or part of the business of another firm.

7.8.2 When evaluating a merger, the Competition Commission first considers whether the merger is likely to substantially

prevent or lessen competition. Factors considered by the Commission include:

• the level of actual and potential import competition in the market;

• the ease of entry into the market, including tariff and regulatory barriers;

• the level and trends of concentration, and history of collusion, in the market;

• the degree of countervailing power in the market;

• whether the merger will result in the removal of an effective competitor.

7.8.3 If the Commission finds that a merger is likely to have an anti-competitive effect, it may still find the merger to be

justifiable on the basis of efficiency, technology or other pro-competitive gains that are shown to outweigh any

anticompetitive effect.

8. CONSUMER LAW

8.1 Companies conduct in relation to consumers are generally regulated by two Acts namely; The National Credit Act 34 of

2005 and The Consumer Protection Act 68 of 2009, both Acts aim to provide a solid background on advancing of credit

and general maintenance of consumers by credit advancing institutions as well as advancing the social and economic

welfare of consumers through adequate protection, respectively. in South Africa are formed and regulated by The

Companies Act 71 of 2008, and only two types of entities can be registered in South Africa, namely:

8.1.1 The National Credit Act

• Replaced the Credit Agreements Act (CAA);

• It amalgamated the credit industry under the administration of the National Credit Regulator (“NCR’).

• Identified agreements which fall within the Act’s ambit, excluding for example agreements with the state or

agreements over the determined threshold;

• Credit Providers are required to register with the Regulator if they enter into more than 100 credit agreements;

• Credit cannot be extended recklessly and due financial analysis is required to be conducted before credit is

extended;

• Credit Providers should conduct their business in light of the values enshrined by the Act, such as a consumer’s

right to credit, no matter their orientation or background; a fair and understandable language and

confidentiality amongst other values.

8.1.2 The Consumer Protection Act

• Was enacted to provide protection for consumers in South Africa;

• It created a single reference point for consumer protection and the creation of a National Consumer

Commission, to administer and advance the rights of consumers.

• Consumers are proved the right to disclosure and information, responsible marketing, honesty and fair

dealing, choice and good quality and safety, amongst others.

• The Act applies to the promotion of goods and services that could lead to transactions, and to most

transactions within South Africa for the supply of goods and services concluded in the ordinary course of

business between suppliers and consumers, and to goods and services themselves once the transaction

has been concluded.

• Suppliers of goods and services at all levels of the supply chain are directly affected and businesses should

ensure that they conduct their affairs in compliance with the Act.

9. INSURANCE LAW

9.1 The insurance industry in South Africa Short-term insurance is regulated by the Financial Services Board (registrar of

insurance) (FSB) under the Short-term Insurance Act, 1998 (STIA) for indemnity insurance. Long-term insurance is

regulated through the Long-term Insurance Act, 1998 (LTIA) for life and investment products. Any person carrying on

insurance business must be licensed to do so.

9.2 In general an insurer must be a registered South African public company or a Lloyd's underwriter. Branches of foreign

insurers are not permitted. An insurer/reinsurer may be a wholly-owned subsidiary of a foreign company. Intermediaries

may either incorporate a company in South Africa or operate through a branch, but must have a financial services

provider license.

9.3 South Africa has strong precedence of insurance case law, and has a well-developed insurance system.

10. ENVIRONMENTAL LAW

10.1 The South Africa environmental regulatory framework is governed by the Constitution and the National Environmental

Management Act 107 of 1998.

10.2 The Constitution (section 24) provides that everyone has a right:

10.2.1 to an environment that is not harmful to their health or wellbeing;

• to have the environment protected for the benefit of present and future generations, through reasonable

legislative and other measures that:

• prevent pollution and economical degradation;

• promote conservation; and

• secure ecologically sustainable development and use of natural resources while promoting justifiable

economic and social development.

10.3 The objectives of NEMA are to give effect to the provisions of section 24 of the Constitution and serves as a general

framework for environmental related issues and is used as guide for the management, administration, governance

interpretation and implementation of the Act and other environmental legislation such as:

10.3.1 National Environmental Management Biodiversity Act 2003;

10.3.2 National Environmental Management Protected Areas Act 2003;

10.3.3 National Environmental Management Air Quality Act 2004;

10.3.4 National Environmental Management Waste Act 2008;

10.3.5 The National Water Act 36 of 1998

10.4 NEMA imposes a duty of care upon everyone in South Africa and the environmental liability is retrospective in nature

(“cradle to the grave”).

11. MINING AND MINERAL LAW

11.1 South Africa’s mineral resources are the backbone of the economy, with vast deposits the Republic is blessed in this

regard. The Mineral and Petroleum Resources Development Act 28 of 2002 (the "MPRDA") came into operation on 1

May 2004, this together with common law is the governing legislature, regarding the prospecting, establishment,

operation and closure amongst others of foreign mining business in the Republic.

11.2 The MPRDA, vested in the state custody of all minerals on behalf of the people of the Republic, this then granted the

state, the power to grant or refuse rights to prospect for and mine minerals in the Republic.

11.2.1 The Mineral and Petroleum Resources Development Act 28 of 2002:

The state may grant, issue, refuse, control, administer and manage any reconnaissance permission,

prospecting right, permission to remove, mining right, mining permit, retention permit, technical co-operation

permit, exploration and production rights.

11.2.1.1 MPRDA Continued

• The state Department of Mineral Rights deals with the processing of applications such as prospecting,

reconnaissance and mining rights. There is a department in every province and applications are

granted on a first come-first serve basis.

• A prospecting right is valid for the period prescribed in such right, which period may not exceed five

years. A mining right is valid for the period specified in such right, which period may not exceed thirty

years. The MPRDA provides for the renewal of prospecting and mining rights respectively, subject to

certain terms and conditions.

• minimum or maximum share capital requirement, minimum shareholder is 1 and the shareholder does

not need to be a South African resident;

• Must have at least 1 director;

11.2.1.2 Mining Charter

• This is the broad-based socio-economic empowerment charter (the "Mining Charter"), which was

gazetted in 2004.

• The Mining Charter seeks to promote the participation of historically disadvantaged South Africans

("HDSA's") through ownership and other means, in the mining industry within the Republic of South

Africa.

• The charter has placed obligations on mining companies that HDSA’s ownership in mining companies

be at least 26% by the year 2014.

11.2.1.3 The Mineral and Petroleum Resources Royalty Act 28 of 2008 (the "MPRRA") and the Mineral and Petroleum

Resources Royalty Administration Act 29 of 2008 (the "MPRRAA") - ROYALTIES

• These pieces of legislation were enacted to provide for the payment of royalties for the benefit of the

National Revenue Fund by any person who transfers a mineral resource extracted from within South

Africa.

• The mineral resources include refined and unrefined mineral resources.

11.2.1.4 Summary

• There are proposals being tabled at the moment with regard to legislative change to the MPRDA, and

these will have significant effect on the mining industry in South Africa. It is advisable to seek out well

resources professionals who understand the dynamics of the industry in this regard.

12. PROPERTY LAW

12.1 The system of land registration in South Africa is very efficient and quite sophisticated. Registration is by way of title and

effectively provides the registered owner of land with security of title. The law applicable to the transfer and registration

of land is the Deeds Registries Act, No 47 of 1937, together with its regulations. The Office of the Surveyor General is in

charge of demarcating land based on a diagram system of the landscape; thereafter property registers throughout the

Republic register title of the respective portions of land. A statutory legal framework for land in South Africa efficiently

provides the registered owner of land with security of title. The actual ownership of land vests in the owner and not the

state.

12.1.1 Foreign Investment:

12.1.1.1 There are no restrictions on ownership by non-residents or foreigners owning property in South Africa. The

constitution enshrines and protects the rights of all property owners, and the deeds registry system in South

Africa offers foreigners first world security of title for property that they acquire.

12.1.1.2 In South Africa foreign companies are also able to own land in South Africa provided they register themselves

as an external company in terms of the Companies Act 71 of 2008.

12.1.1.3 The South African Revenue Services (“SARS”), prescribes the amount of tax payable in property transactions

involving foreign companies, therefore registration with SARS is mandatory, particularly in regards to capital

gains tax from the proceeds of sale of land. There are also other duties and fees payable in relation to the

acquisition or disposal of land and therefore the correct structuring a transaction is imperative.

12.1.2 Ownership

12.1.2.1 The use of land in South Africa is the regulated and controlled by the local or district authorities. Land is zoned

for specific use and any change in usage has to be approved by the relevant authority. The approval of

change of land use is also subject to public participation. The use of professionals is important in change of

use applications.

12.1.2.2 Environmental impact is well legislated and regulated in South Africa, stemming from the constitutional right to

an environment that is not detrimental to health or well-being. There are certain prescribed changes of use of

property that are subject to environmental authorisation from the relevant authorities, where approval is

dependent on environmental impact and public participation prior to approval.

13. IT LAW

13.1 The South African information technology sector, as well as established and sophisticated. The law regulates this field

primarily through the Electronic Communications and Transactions Act, 2002. The Act regulates electronic law issues

such as e-commerce, consumer protection, data protection, privacy, access to information and cybercrime. The issue

of publication of defamatory material over the internet is dealt with under common law.

13.2 In South Africa in keeping with international norms, online contracts can generally be concluded validly using the

electronic medium, unless specific legislation requires a paper based contract.

13.3 Although the right to privacy is protected in the constitution, there is no specific privacy or data protection legislation,

and reliance is placed on common law in dealing with these issues.

14. TELECOMMUNICATIONS AND BROADCASTING LAW

14.1 The Telecommunications and Broadcasting sector in South Africa is well established. The regulatory authority for this

sector is the Independent Communications Authority of South Africa (“ICASA”), this authority was established as a result

of the enactment of governing legislation for this sector, namely the Electronic Communications Act 36 of 2005

(“Electronic Communications Act”). The Electronic Communications Act provides for the licensing of three categories of

services through the authority, these are; an Electronic Communications Network Services ("ECNS") licence, an

electronic communications services ("ECS") and a broadcasting services ("BS") license. The Electronic Communications

Act does however, impose extensive statutory ownership and control restrictions on BS licensees. A professional partner

with local knowledge of process in this sector is a definite advantage.

15. IMMIGRATION LAW

15.1 The Immigration Act 13 of 2002, governs, the entry, stay and departure of foreign investors or business in South Africa.

There are various permits ranging from work to retired person’s permits that can be obtained dependant on the nature

and duration of the intended stay. For permanent stay and citizenship, there is certain criterion that has to be met. The

use of Immigration professionals is almost the only viable approach in these matters.

15.2 Any person who intends to enter the Republic must be in possession of a valid passport or emergency travel document.

The passport must have at least two blank pages and must be valid for the duration of the stat. The default entry

requirement is a visitor’s visa, should that be a requirement between the Republic and the passport holder’s country.

15.3.1.3 Exceptional Skills Permit

• This is for highly skilled or exceptionally qualified foreign nationals who want to work in South Africa;

The Department of Home Affairs determines the categories of exceptional skills.

15.3.1.4 Quota Permit

• Quota permits are granted to foreign nationals to address skills shortage in certain circumstances, such

as engineers, artisans and technical skills.

15.3.1.5 Corporate Permit

• These permits are granted to South African companies, to allow them to employ a predetermined

number of foreigners in specific positions.

15.3 Application for a visa or one of the permits listed below, can be done by applying to the South African consulate office in

either the foreign national’s country of ordinary residence or their home country. If there is no consulate office then

application can be made to the closest South African mission or directly to the Department of Home Affairs in the Republic.

15.3.1 . Work Permits:

For a foreigner to work in the Republic they need to obtain a work permit;

15.3.1.1 General Work Permit

• A general work permit allow a foreigner to seek employment in the open market, it is issued to

persons with general qualifications.

15.3.1.2 Intra-Company Permit

• An intra-company permit can be issued to a foreigner who is employed abroad to a local South African

branch or subsidiary, for a period not exceeding two years.

15.3.1.4 Quota Permit

• Quota permits are granted to foreign nationals to address skills shortage in certain circumstances, such

as engineers, artisans and technical skills.

15.3.1.5 Corporate Permit

• These permits are granted to South African companies, to allow them to employ a predetermined

number of foreigners in specific positions.

15.3.2 Business Permit

• A business permit may be issued by the Department of Home Affairs to a foreigner who intends to

establish or invest in a business in South Africa or who has already done same. There are certain

criteria that have to be met such as a prescribed financial or capital contribution and an

undertaking to comply with the laws that regulate business operation in the Republic.

16. EM ATTORNEYS

16.1 EM Attorneys in association with Taback and Associates, prides itself in being a dynamic and evolving law firm. EM Attorneys

has positioned itself as a law firm that facilitates establishment of investment and business not only in the Republic of South

Africa but in the Southern African region. EM Attorneys understands the intricacies of the African continent and with its

dedicated and aptly qualified staff, it aims to be the preferred legal service provider to foreign business and establishment.

16.2 EM Attorney has a vast network of law firms within the region and with its strong belief in the development of the continent; it

aims to provide a service that portrays the vision and values of the people of Africa. With a tight knit community of the some

of the best legal minds in South Africa and the region, our international clientele are provided with peace of mind in

knowing that their needs will be serviced in the highest standards.

16.3 EM Attorneys understands the continent, the growth of Africa and its standing as the next frontier, brings opportunity in

various sectors. EM Attorneys, have a strong network in various sectors and are able to provide clientele with accurate

and valuable legal advice.