Exchange of information is a mechanism that enables tax authorities to share tax information across borders. Exchange of information curtails harmful practices such as tax evasion and tax avoidance by promoting cooperation ...
One of the key objectives of the Consumer Protection Act (68 of 2008) (CPA) is to ensure that consumers are provided with “an accessible, consistent, harmonised, effective and efficient system of redress” (s 3(1)(h) of the ...
Boterere, Shammah God'swill; Boraine, A. (Andre), 1957-(Juta Law Journals, 2023-12)
In this article, the authors consider the plight of the so-called No Income No Asset (NINA) debtors against the backdrop of debt relief measures provided for this category of debtors who find themselves in a debt trap. It ...
Kapp, Leandri; Meyer, Carolina(University of Pretoria, 2022)
Sport undeniably plays a major role in society today. Over the years, it
has developed into n free-standing industry and its players have become
increasingly valuable and earn income both on and off the field. This
article ...
This article aims to determine whether Bitcoin could be classified as a
‘thing’ in the South African common law of things. The key motivation
behind this article is to determine whether the Pandectist focus on the
corporeality ...
A recent judgment in an application for a final order of compulsory sequestration provided startling justification for granting the order even if the debtor’s estate has no assets that would provide a pecuniary benefit and ...
Swart, Willem Jacobus Christiaan; Lombard, M.(LexisNexis, 2023-08)
Die reg om inligting te bekom is, uit die aard van die saak, onontbeerlik tot die
bevordering van 'n kultuur van deursigtigheid en verantwoordbaarheid. Die howe het in
onlangse regspraak die geleentheid gehad om te beslis ...
Okpaluba, Chuks; Maloka, Tumo Charles(University of Fort Hare, Nelson R Mandela School of Law, 2023-12)
The first part of this article introduced
the concept of constructive dismissal
in the law of unfair dismissal in South
Africa, with some illustrations from
Namibia, and discussed mainly the
test for constructive ...
Okpaluba, Chuks; Maloka, Tumo Charles(University of Fort Hare, Nelson R Mandela School of Law, 2023-07)
A number of recent cases from the Labour
Court, especially, HC Heat Exchangers
(Pty) Ltd v Araujo (JR155/16) [2019]
ZALCJHB 275; 2020 3 BLLR 280
(LC) has compelled a revisit of the
constructive dismissal aspect of the ...
Newaj, Kamalesh(University of the Western Cape, 2023)
Migration has become a global phenomenon and South Africa, like many other countries, is a recipient of migrant workers. Migrant workers can be classified under five categories: permanent residents, refugees, asylum seekers, ...
Since the Constitutional Court’s legalisation of the use of cannabis in private, dismissals for workplace infractions arising from testing positive for cannabis are on the rise. Such dismissals have been justified by ...
Newaj, Kamalesh(University of South Africa, 2023-07)
South Africa (SA), like the United Kingdom (UK) and New Zealand (NZ), makes use of the services of Uber, which is a taxi or transportation service that connects the transport provider and passengers via a mobile application. ...
Digital inclusion involves the provision of equitable access to Information and Communications Technologies
(ICT) to all persons for them to participate in socio-economic activities such as accessing financial services ...
Chitimira, Howard; Magau, Phemelo; Motlogeloa, Keamogetse(University of Fort Hare, Nelson R Mandela School of Law, 2023-07)
The article unpacks the effects of the
corona virus (COVID-19) pandemic
on shareholder activism in public
companies in South Africa. In this regard,
the adequacy of the relevant provisions
of the Companies Act 71 of ...
Accountability is one of the important principles and values for the proper and effective management of municipalities in the local government in South Africa. This article provides an overview of the challenges affecting ...
Bouwer, Philip; Van Heerden, C.M. (Corlia)(LexisNexis, 2023-11)
Mededingingsreg is van kritieke belang in die skep van kompeterende markte tot voordeel
wat mededingers en verbruikers. Die mate waarin mededingingsbeleid en -wetgewing so-
danige rol effektief kan vertolk hang af van ...
Financial education entails the process of improving financial consumers’ knowledge, understanding, skills and confidence regarding their use of financial services and financial products as well as the risks involved through ...
PURPOSE : Financial institutions such as Bureaux de Change are susceptible to money laundering, posing a significant risk to a nation’s financial stability and security if not properly regulated and supervised. Botswana ...
Brink, G.F. (Gustav Francois)(Kluwer Law International, 2025)
South Africa’s poultry industry has been fighting a war on imports since 1999. The battles in this war include the use of anti-dumping, significantly increased customs duties, SPS measures in the form of full country-bans ...
Brink, G.F. (Gustav Francois)(University of South Africa, 2024-08)
South Africa is one of the oldest users of trade remedies in the form of anti-dumping and countervailing, but is a newcomer to the use of safeguards. Since increasing its use of safeguards in 2012, the country has become ...