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Research Articles (Mercantile Law): Recent submissions
Now showing items 1-20 of 435
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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, 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.
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(University of Pretoria, 2023-06)No abstract available.
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(Sweet and Maxwell, 2023-12)An investigation into the debt relief measures available to consumer debtors in Zimbabwe reveals that the former and now repealed insolvency statutes did not cater for debtors with smaller estates such as No-Income-No Asset ...
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(Wiley, 2024)In this contribution, the authors explore recent developments in South Africa's approach to bank resolution, assessing compliance of its new regime with the Financial Stability Board's Key Attributes of Effective Resolution ...
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(Unisa Press, 2022)Accountability and transparency reinforce the constitutional principles of governance, which constitute equality before the law, separation of powers, legality and the rule of law, which are central to the conception of ...
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(Nelson Mandela Metropolitan University, Faculty of Law, 2022)Section 217(1) of the Criminal Procedure Act 51 of 1977 (the Act) sets forth the requirements for the admissibility of a confession made by any person in relation to the commission of an offence. Section 217(1)(a) provides ...
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(Juta Law, 2021)This article provides an overview of and commentary on High Court Rule 46A, which deals with the procedural rules for executing a judgment debt against residential immovable property. Rule 46A focusses on two main aspects: ...
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(LexisNexis, 2021)Artikel 190 van die Wet op Belastingadministrasie 28 van 2011 maak daarvoor voorsiening dat die Suid Afrikaanse Inkomstediens ("SAID") 'n belastingtenugbetaling wat aan 'n belastingpligtige verskuldig is, in sekere ...
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(LexisNexis, 2021)Die Maatskappywet 71 van 2008 (die "Wet") het 'n innoverende en unieke remedie daargestel wat dit moontlik maak om persone wat direkteure van maatskappye is, of was, as misdadige direkteure te verklaar, of onder 'n ...
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(LexisNexis, 2021)Catzavelos, 'n Suid-Afrikaanse burger, het gedurende 2018 in Griekeland 'n video van homself gemaak waarin hy die k-woord gebruik het terwyl hy juig oor die afwesigheid van swart mense op die strand. Hy het terwyl hy in ...
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(LexisNexis, 2021)Die COVID-19-pandemie het regoor die wereld ekonomiese verwoesting gesaai. In baie stede staar residensiele huurders, wat hulle werke as gevolg van die ekonomiese slagting verloor het, haweloosheid in die gesig. Sodanige ...
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(LexisNexis, 2021)Artikel 226, saamgelees met artikel 227 van die Wet op Belastingadministrasie 28 van 2011, maak daarvoor voorsiening dat 'n belastingpligtige sy nienakoming kan regstel deur om 'n vrywillige openbaarmakingsooreekoms ...
Now showing items 1-20 of 435