(123RF/) Full steam ahead for SA’s rail legal architecture — 11 new operators are laying the tracks for ‘the creation of a functional and competitive rail marketplace’; GAAR after Absa v Sars: a broader approach to ‘party’ and ‘tax benefit’ — to test whether a tax benefit arises, it is necessary that a transaction is ‘stripped of its avoidance features’; AI risk is a governance failure, not a technology problem — it is a cross-functional control system that must sit at executive and board level; Foreign workers, quotas and fines — controversial Employment Services Amendment Bill is heading to parliament; Misuse of AI in legal proceedings: a word of caution from the courts — AI can be a powerful legal tool, but professional judgment, verification and accountability remain non-negotiable.More on these stories and others, available in this month’s Business Law & Tax Review.