Browsing by Subject "Non-discrimination"
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An analysis of Section 23M in light of the OECD guidelines relating to thin capitalisation
(2015)Base erosion in the form of profit shifting has become an increasing concern internationally as well as in South Africa. A significant type of base erosion in South Africa is in the form of excessive interest deductions ... -
The international legal framework regarding the accessibility of infrastructure for physically disabled learners at public schools in South Africa
(2014)According to Section 29(1) of the Constitution of the Republic of South Africa, 1996 everyone is entitled to and has the right to basic education. "Everyone” includes disabled learners. The international framework regarding ...