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FIFA's commercial framework requires host venues to conceal non-sponsor branding during the World Cup, leading Levi's Stadium to be temporarily rebranded. When Levi's iconic batwing logo was covered with a white sheet, the company transformed this restriction into a powerful marketing moment that demonstrated the true strength of brand recognition and the difference between a trademark and a brand.

ENS's Tax in Brief Issue 170 delivers a comprehensive snapshot of South Africa's evolving tax landscape, covering a landmark Constitutional Court ruling on VAT zero-rating for recycled gold, new draft regulations on domestic reverse charge mechanisms for valuable metals, and critical updates to PAYE reconciliation requirements. The bulletin also examines SARS's implementation of Global Minimum Tax returns, Filing Season 2026 enhancements, and significant customs and excise amendments including China's Zero-

As artificial intelligence moves from experimentation to everyday business practice across South African organisations, a critical gap is emerging between AI policy development and actual governance implementation. While many companies have established AI guidelines, few have mechanisms to ensure these policies are followed or that AI delivers intended outcomes, creating an urgent need for independent assurance through internal audit functions.