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Mercantile Law: Recent submissions
Now showing items 1-20 of 1012
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(Academy of Science of South Africa, 2023-11-09)South Africa's controlled foreign company ("CFC") rules were enacted more than two decades ago before most of today's business models existed. These are anti-avoidance rules that ensure the South African taxation of profits ...
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(Academy of Science of South Africa, 2023-11-21)This article explores the application of third-party litigation funding (TPLF), also referred to as commercial litigation funding, in insolvency litigation by way of a comparison of the legal position in Australia and South ...
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(Unisa Press, 2023-06)This article examines the intersection of gender inequality and financial inclusion in South Africa, focusing on drawing lessons from India’s experience. Despite progress in financial inclusion initiatives in South Africa, ...
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(Unisa Press, 2023-12)This article examines the issue of progressive realisation of the Basic Income Grant (‘BIG’) in South Africa. The article locates the BIG within the broader framework of the specific provisions of the Constitution of the ...
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(University of Pretoria, 2024-04-25)This dissertation explores the evolution of explicit deposit insurance schemes (EDIS) in Southern African countries. It emphasises the important role of banks in the economy and their vulnerability to failures despite ...
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(University of Pretoria, 2024-01-31)The main aim of this thesis is to solve the uncertainties brought about by dismissals for off-duty misconduct. First, it should be acknowledged that the world as we know it has changed and continues to evolve. Dismissals ...
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(University of Pretoria, 2024-05-29)Taxpayer confidentiality and its implications (if any), on illegal miners
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The use of blockchain for collecting value-added tax on online cross-border trade in digital goods (University of Pretoria, 2024-06-30)The collection of value-added tax from the cross-border supply of digital goods remains a challenge for tax authorities around the world. South Africa is no different. The traditional methods of collecting VAT from the ...
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(University of Pretoria, 2023-11-29)This study explores the features of South Africa’s recently adopted Explicit Deposit Insurance Scheme (EDIS). EDIS serves as a mechanism designed to enhance financial system stability during bank failures by instilling ...
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(University of Pretoria, 2024-10-31)This thesis explores the critical issue of treaty shopping and its implications for South Africa's tax base. Treaty shopping, a practice where entities exploit tax treaties to avoid or minimise taxation, poses a significant ...
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(University of Pretoria, 2024-04-30)This research comprises an analytical analysis of insurable interest doctrine, exploring its scope and application within indemnity insurance contracts. The statutory definition of insurable interest is explored while ...
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(University of Pretoria, 2024-05)Section 23(5) of the Insolvency Act poses an interesting challenge, namely vesting a portion of an insolvent’s post-sequestration income in the trustee of the insolvent estate without infringing on the insolvent’s ...
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(University of Pretoria, 2024)Workplace bullying is not considered a form of harassment that is commonly acknowledged nor does it attract specific legislative protection. The aim of this mini-dissertation is to ascertain the degree to which victims of ...
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(University of Pretoria, 2024-06-25)Competition law is a vital tool that can be used to regulate and promote a competitive market economy. It is often argued that in a free market economy, market operation/performance should be left to be determined and ...
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(University of Pretoria, 2024-02)In South Africa, before the Financial Advisory and Intermediaries Services Act (FAIS Act) and other insurance laws came into existence, intermediary services regarding the rendering of insurance products have always been ...
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(University of Pretoria, 2023)This paper seeks to share some insights on the regulatory aspects of the promotion of financial education and financial inclusion to enhance consumer protection in South Africa. In recent years, policymakers in different ...
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(University of Pretoria, 2023)Cryptocurrencies have become an increasingly popular means of conducting financial transactions globally, and South African banking institutions have not been immune to this trend. However, the pseudonymous nature of ...
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The constitutional disqualification for unrehabilitated insolvents from being members of Parliament (University of Pretoria, 2023-06)In South Africa, the status of being an unrehabilitated insolvent has many effects and one of them is the disqualification from being a member of parliament (MP). This article considers the constitutional disqualification ...
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(University of Pretoria, 2023-06)A recent case offers an opportunity to consider two types of impeachable dispositions in insolvency law. One is the transfer of a trader’s business under section 34(1) of the Insolvency Act, and the other is the ...
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(University of Pretoria, 2023-06)No abstract available.
Now showing items 1-20 of 1012