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Theses and Dissertations (Mercantile Law): Recent submissions
Now showing items 41-60 of 577
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(University of Pretoria, 2023)Downgrade fees are a new emerging trend found in consumer agreements, especially within the telecommunication and fitness industry. This makes it important to evaluate the use of downgrade fees against the Consumer Protection ...
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(University of Pretoria, 2023)Cryptocurrencies are a recent phenomenon that has taken the world by storm and has created overnight millionaires. However, with any emerging technology, comes opportunities, along with challenges. Finding an effective ...
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(University of Pretoria, 2023)In recent years, the right to privacy for taxpayers in South Africa has emerged as a sensitive and important issue in the field of taxation. This dissertation delves into the dynamic interplay between taxpayer privacy and ...
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(University of Pretoria, 2023)This research addresses an important, yet largely unexplored area of South African tax law, being the use of Artificial Intelligence (AI) in the administration of taxes pertaining to individuals. The digitalisation of ...
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(University of Pretoria, 2023)The emergence of mobile money in South Africa has robustly brought a continuous faith that financial inclusion will be widened in the country and that even indigent people from very remote areas shall be able to enjoy ...
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(University of Pretoria, 2023)The DTI, in the Guidelines, expressed a desire that South Africa begin to expand its company law principles beyond the heavy English law influence from which it originates. Section 5(2) of the Companies Act explicitly ...
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(University of Pretoria, 2023)The Companies Act 71 of 2008 plays a very significant role in encouraging transparency and high standards of corporate governance by promoting efficient and responsible ethical management of companies for purposes of ...
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(University of Pretoria, 2023)This study analyses the phenomenon of zombie companies in South Africa. Although there is limited scholarship available on zombie companies in South Africa, the phenomenon is not new. This study reviews the history of ...
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(University of Pretoria, 2023)This dissertation will evaluate the regulation of financial assistance in terms of the Companies Act 71 of 2008 (the 2008 Act) with a particular focus on holding companies providing financial assistance to their subsidiaries ...
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(University of Pretoria, 2023)The year of assessment in which mark-to-market payments earned under contracts for difference stand to be included in gross income for income tax purposes is not specifically provided for in the Income Tax Act, 58 of 1962. ...
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(University of Pretoria, 2023)Competition law is defined as the rules or provisions which set out to safeguard and sustain a market where fair, yet vigorous, competition will result in the most effective allocation of economic resources and in the ...
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(University of Pretoria, 2024)Abstract: In law it is common to encounter two separate pieces of legislation which govern a single matter or transaction, for example, the Companies Act 71 of 2008 (the Companies Act) and the Securities Transfer Act 25 ...
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(University of Pretoria, 2023)This qualitative study aims to investigate the constitutionality of section 20 and 21 of the South African Insolvency Act 24 of 1936. These sections relate to the regulation of sequestration of the estate of an insolvent ...
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(University of Pretoria, 2023)Globally, companies pursue profitability; they want lower prices for the goods they buy and for the services they use. To gain profit and keep their prices low, they contribute to human rights violations and/or the devastation ...
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(University of Pretoria, 2023)The principal goal of penalties is based on a simple premise, namely that the threat of punishment deters unwanted behaviour (i.e., non-compliance and tax evasion). The purpose of the understatement penalty (“USP”) regime ...
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(University of Pretoria, 2019-10)Nigeria currently has a non-functioning insolvency system; it is yet to record a successful insolvency case. This failure principally is attributable to the weak laws and enforcement policies in existence. The problem ...
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(University of Pretoria, 2023)The government of South Africa is preparing for the enactment of the National Health Insurance Bill (“NHI Bill”) as well as the establishment of the National Health Insurance Fund (“NHI Fund”). The enactment of the NHI ...
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(University of Pretoria, 2023)This study critically analyses a prominent yet, uncertain area in South African tax law: the taxation of crypto assets. A crypto asset is a form of currency not issued by a central body or regulating authority and only ...
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(University of Pretoria, 2023)Evidence suggests that insider trading in mergers and acquisitions is common in South Africa. However, South Africa does not have specific legislation that deals directly with insider trading in mergers and acquisitions. ...
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(University of Pretoria, 2022)The enactment of the Companies and Allied Matters Act in August 2020(‘CAMA’), has birthed another legal framework for derivative actions in Nigeria. However, the mild reforms made in CAMA with respect to derivative actions ...
Now showing items 41-60 of 577