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Browsing Other Theses by Department "Department of Commercial Law"

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An analysis of the proposed annual mark-to-market taxation of the capital gains of long-term insurance policyholders

Author: Johnson, Niel Date: 2013 This dissertation explores National Treasury's mark-to-market proposal which aims to tax the unrealised capital gains of long-term insurance policyholders on an annual basis. Although the proposal was ultimately rejected it remains under ... Read more
Assessed losses as defined by section 20 of the Income Tax Act No. 58 of 1962 : a critical analysis of anomalies that exist under current legislation and case law together with discussions on both their possible future implications and suggestions fo

Author: Hoffman, Ferdinand Wessel Date: 2014 Read more
The classification of nature for share proceeds, case law vs S9C

Author: Scott, Megan Beullah Date: 2013 Read more
Compensation received from termination of a contract: what determines whether it is of a capital or revenue nature

Author: Mokotso, Mpho Date: 2014 The nature of money received as compensation for the early termination of a contract has been determined by Case Law to be of capital or revenue nature to depend on the prevailing circumstances of each case. This paper evaluates Case Law and ... Read more
The Consumer Protection Act (CPA) and conflict of laws: does the CPA provide mandatory minimum protection in an international commercial transaction?

Author: Kent, Lauren Jane Date: 2014 Includes bibliographical references. Read more
A critical analysis of the requirements of the South African General Anti Avoidance Rule Section 80A of the Income Tax Act 58 of 1962

Author: Loof, Grethe Date: 2013 I welcome you in reading this research dissertation looking at the South African General Anti Avoidance Rule. I hope that this paper will shed some light on the complex requirements of the GAAR as contained in section 80A, read together with ... Read more
The deductibility of interest expenditure in leveraged buyout transactions under South African Income Tax Law : a critical examination of recent developments

Author: Deetlefs, David Date: 2014 The aims of this paper, are twofold: first, to provide an overview of the South African tax law principles governing the deductibility of interest expenditure incurred by taxpayers in respect of LBO transactions, as altered by the recent ... Read more
Enforcement of the law in the People's Republic of China - with focus on international civil litigation and arbitration

Author: Irnsperger, Elena Maria Date: 2014 The main aspect of the paper is the investigation of the enforcement of law of foreign (and domestic) judgments as well as arbitral awards in People´s Republic of China (PRC). The focus lies on international civil litigation and arbitration. ... Read more
The General Anti Avoidance Provisions, as amended

Author: Mvuyana, Nomagugu Date: 2014 The basis of any well-functioning economy rests on the effectiveness of the taxation system in place. One of the biggest threats to this is those taxpayers who seek to cheat the system and pay lower taxes than that actually due by them. The ... Read more
The importance of the capital versus revenue distinction in determining gross income and the effect this distinction has on the maxims of taxation

Author: Naidoo, Kimera Date: 2013 Read more
International tax planning and anti-tax avoidance provisions - Hila Zetler.

Author: Zetler, Hila Date: 2013 'The avoidance of tax may be lawful, but it is not yet a virtue' – Lord Denning¹. The famous English judge, Lord Denning, explained that the avoidance of tax may be legal, but it is not necessarily ethical. By said words, Justice Denning ... Read more
Investing into africa: comparison between South African headquarter company and Mauritian GBC1 regime

Author: Ward, Grant Date: 2014 In the 2010 Budget review The South African National Treasury announced it intended to create a business environment that would promote South Africa as a gateway to investment into Africa.1 As such a headquarter company regime would be ... Read more
Open and freemium music business models in Africa - copyright and competition consequences

Author: Okorie, Chijioke Ifeoma Date: 2018 This thesis considers how South Africa and Nigeria can apply copyright and competition laws to regulate the open and freemium music business model that involves the use of copyright-protected music content to generate revenue from advertising. ... Read more
Protection against oppressive or unfairly prejudicial conduct under the Companies Act 71 of 2008

Author: Jansen van Rensburg, Heinrich Date: 2011 The Companies Act 61 of 1973 (the "1973 Act") will be repealed in its entirety when the Companies Act 71 of 2008 (the "2008 Act") comes into operation on a date still to be fixed by the President of the Republic of South Africa, in proclamation. ... Read more
Purpose and effect: 'the role of a taxpayer's intention in tax legislation

Author: Kabot, Guy Terence Date: 2014 This paper examines the role of a taxpayer’s intention in the way certain transactions will be taxed. The paper will examine the weight accorded to a taxpayer’s stated intention in different situations (i.e. in what situations/ transactions ... Read more
Recent court judgements on the meaning of "gross irregularity" in terms of Section 33 of the South African Arbitration Act

Author: Jwaai, Abongile Asanda Date: 2014 This dissertation investigates the way courts have interpreted the limited grounds of review, in particular ‘gross irregularity’, evaluating the test for review, and assessing the extent to which they have been consistent in their approach to review. Read more
The recognition and enforcement of foreign arbitral awards: a need for reform of Tanzanian legislation

Author: Mkata, Elias Francis Date: 2014 Includes bibliographical references. Read more
Residence of a person other than a natural person for tax purposes in South Africa: the meaning of the concept 'place of effective management'

Author: Paramaul, Serinya Date: 2013 Read more
South African tax - for the expatriate

Author: De Saude, Stefanie Maria Date: 2014 Eisenberg de Saude inter alia assists and represents foreigners, corporates, non-resident companies and returning South Africans in their South African immigration affairs. Questions relating tax liability for the in respect of the aforementioned ... Read more
Suggested reasons for the failure of judicial management as a business rescue mechanism in South African law

Author: Ofwono, Frederick Ian Date: 2014 In 1926, the South African Parliament introduced a procedure known as judicial management. It was housed in the Companies Act 46 of 1926 (hereafter Companies Act 1926). The purpose of judicial management was to enable a failing company to ... Read more

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