Browsing PER: 2022 Volume 25 by Title
Now showing items 56-68 of 68
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The Sanctions Debate in the Work of the United Nations Since the 2000 Working Paper
(PER/PELJ, 2022)In recent years the lawfulness of certain types of sanctions and the question about the usefulness of sanctions in general have become topical and widely discussed issues. Of special significance is the expanding use by ... -
Should Market Value Be Retained as the Only Tax Base for Municipal Property Rates in South Africa?
(PER/PELJ, 2022)In terms of the Local Government: Municipal Property Rates Act 6 of 2004 (MPRA), metropolitan and local municipalities in South Africa may levy property rates on property. The MPRA provides for only one tax base, namely ... -
Some Legal Options to Ensure the Protection of South Africa's Utilisable Groundwater Resources
(PER/PELJ, 2022)Groundwater, which is water that is found underground, is less susceptible than surface water resources to evaporation, and thus offers resilience against the impacts of climate change. Many South African cities, communities ... -
The Steinhoff Corporate Scandal and the Protection of Investors Who Purchased Shares on the Secondary Market
(PER/PELJ, 2022)The December 2017 revelations of accounting irregularities in the Steinhoff group resulted in the share price dropping more than 95%. Investors, including pension funds, lost millions. This contribution deals with some ... -
Strengthening the Fight Against Corruption through the Principle of Accountability
(PER/PELJ, 2022)As much as rising inequalities, extreme poverty, unemployment, terrorism, and the disastrous effects of climate change, corruption is a global phenomenon with widespread consequences. The impact that corruption has on the ... -
The Supreme Court of Zimbabwe's Chigwada Decision and Its Implications for Testamentary Dispositions and Enforcement of Section 26 of the Constitution of Zimbabwe
(PER/PELJ, 2022)The Supreme Court of Zimbabwe recently handed down a judgment on the determination of whether the law that governs testamentary dispositions of estates binds a testator to bequeath his or her share of property to the ... -
Tax Planning Using Interest An Organised Chaos for Those Interested
(PER/PELJ, 2022)Taxation of interest is one of the most complex areas of tax in South Africa. Various provisions apply to interest, with some regulating the inclusion of interest in gross income, others allowing for the deductibility of ... -
Towards a More Uniform Approach to Parenting Coordination in South Africa
(PER/PELJ, 2022)Because of the need to mitigate the damage done to children by chronic conflict between co-parents after divorce or family breakdown, the process of parenting coordination has been embraced by South African courts. In terms ... -
The Trial of Civilians Before Courts Martial in Uganda : Analysing the Jurisprudence of Ugandan Courts in the Light of the Drafting History of Articles 129(1)(d) and 21 0(a) of the Constitution
(PER/PELJ, 2022)Unlike in the constitutions of other African countries such as Botswana and Lesotho, where the relationship between the High Court and courts martial is stipulated, the Ugandan Constitution 1995 (the Constitution) does not ... -
A Tribute to Charl Francois Hugo
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The UCP as a Choice of Non State Law in International Commercial Contracts
(PER/PELJ, 2022)The article analyses the UCP as a form of non-State law. It demonstrates that in some courts the UCP may inadvertently be applied as the governing law of the agreement instead of as contractual terms. The article proceeds ... -
Uncertainty About the Condonation of Formally Non Compliant Wills, and the Rectification of Cross Signed Mirror Wills : is an Act Based Model the Solution?
(PER/PELJ, 2022)A recent contribution proposed a processual act-based approach to conceptualising wills in South African law. This approach regards a will as the product of a will-making process in which various parties perform specific ... -
When Context Matters Application and Potential of Financial Crime Risk Indicators in Selected African Jurisdictions
(PER/PELJ, 2022)This article explores the application and potential of financial crime risk indicators in international banking and mercantile transactions. Special emphasis is placed on lists of financial crime risk indicators which are ...