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Browsing by Author "Jooste, Richard"

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A critique of the insider trading provisions of the 2004 Securities Services Act

Author: Jooste, Richard Date: 2006 Various attempts have been made over the years by the legislature to combat insider trading and related activities. The Securities Services Act of 2004, which repeals the Insider Trading Act of 1998 and now regulates insider trading, has made ... Read more
A warning to everyone who deals with a trust

Author: Jooste, Richard Date: 2005 The recent case of Nieuwoudt & another NNO v Vrystaat Mielies (Edms) Bpk 2004 (3) SA 486 (SCA) has raised questions regarding the applicabilityof the doctrine of constructive notice and the so-called Turquand rule to trusts. The doctrine of ... Read more
An analysis of the methods used in the South African domestic legislation and in double taxation treaties entered into by South Africa for the elimination of international double taxation

Author: Gutuza, Tracy Date: 2013 This thesis adds to the body of literature exploring the policy principles of equity and neutrality, as applied in the context of methods relieving international double taxation and in the context of a recently opened and developing economy. Read more
Can share capital be reduced other than by way of a buy-back?

Author: Jooste, Richard Date: 2005 The amendments made to the Companies Act 61 of 1973 (hereafter referred to as ‘the Act’) by the Companies Amendment Act 37 of 1999 made far-reaching changes affecting the share capital of a company. A significant change was the removal of ss ... Read more
Can share capital be reduced other than by way of a buy-back?

Author: Jooste, Richard Date: 2005 The amendments made to the Companies Act 61 of 1973 (hereafter referred to as ‘the Act’) by the Companies Amendment Act 37 of 1999 made far-reaching changes affecting the share capital of a company. A significant change was the removal of ss ... Read more
Causation and the concomitant issue of apportionment with reference to gross income in South African income- tax law

Author: Emslie, Trevor ; Jooste, Richard Date: 1989 The objective of this article is twofold: first, to set out the correct role, in our view, of the notion of causation in the application of two elements of the definition of gross income-the characterization of an amount as being from a source ... Read more
The civil liability of credit rating agencies in South African law: recent developments in comparative perspective

Author: Thompson, Simon Date: 2013 The losses caused by the on-going financial crisis now exceed $4 trillion. This is in addition to the associated social and economic costs that are more difficult to measure. From a litigator’s perspective it is not surprising that these ... Read more
Corporate capacity and authority of agents under the Botswana Companies Act 2003

Author: Baiketlile, Lindani Date: 2014 The purpose of this paper is to examine the way in which the capacity of the company is to be determined and also how the law has been changed with regard to when the company acts beyond its capacity and where directors or other agents acts ... Read more
The effective and proper exercise of appraisal rights under the South African Companies Act, 2008 : developing a strategic approach through a study of comparable foreign law

Author: Yeats, Jacqueline Date: 2016 This thesis seeks to identify how the appraisal rights remedy, which was introduced into South African company law for the first time by section 164 of the Companies Act 71 of 2008 ('the South African Act'), should be interpreted and applied ... Read more
Financial Assistance - A new approach

Author: Yeats, Jacqueline ; Jooste, Richard Date: 2009 The Companies Act 71 of 2008 introduces a new s 44 which deals with financial assistance by a company for the acquisition of its shares and which will replace s 38 of the current Companies Act 61 of 1973 when the new Act comes into operation. ... Read more
Financial assistance to directors - the Companies Act 71 of 2008

Author: Jooste, Richard Date: 2010 Transactions between a company and its directors, which benefit the company at the company’s actual or potential expense, are to an extent regulated by ss 37, 226 and 297 of the current Companies Act 61 of 1973. These provisions are flawed ... Read more
Is the corporate governance law applicable to Zambian banks and financial institutions adequately promoting good corporate governance?

Author: Sikazwe, Chanza Kephas Date: 2014 Good corporate governance has been hailed as an important factor for the growth of sustainable economic development by enhancing the development of companies and increasing their access to outside capital. Furthermore, for emerging markets ... Read more
Issues relating to the regulation of 'Distributions' by the 2008 Companies Act

Author: Jooste, Richard Date: 2009 The distribution by a company of its assets to its shareholders, whether they be in the form of cash or otherwise, ought to be carefully regulated by any legal system intent on protecting the interests of creditors and minority shareholders ... Read more
The maintenance of capital and Companies Bill 2007

Author: Jooste, Richard Date: 2007 The Companies Amendment Act 37 of 1999 brought about a significant mind-shift in relation to the concept of the maintenance of capital of a company. Prior to this Act, in an attempt to protect shareholders and minority shareholders, an extremely ... Read more
The normal tax treatment of cross-border dealings between various parts of a company in terms of the Income Tax Act, No. 58 of 1962, compared to selected aspects of the Organisation for Economic Cooperation and Development's Model convention on incom

Author: Hattingh, Petrus Johannes Date: 2006 Includes bibliographical references (leaves 147-151). Read more
Offshore trusts and foreign income - the specific anti-avoidance provisions

Author: Jooste, Richard Date: 2002 From the perspective of the hardworking tax practitioner (to say nothing of the academic), the phrase 'compensation and damages' strikes terror into the heart. The statute law, particularly in relation to income tax, capital gains tax and ... Read more
The protection of shareholders' rights versus flexibility in the management of companies: a critical analysis of the implications of corporate law reform on corporate governance in South Africa with specific reference to protection of shareholders

Author: Chokuda, Carias Tererai Date: 2017 In June 2004 the Department of Trade and Industry embarked on a corporate law reform process which culminated in the enactment of the Companies Act 71 2008. One of the key objectives of the reform process was to provide flexibility in the ... Read more
The role of the independent director in maintaining good corporate governance

Author: Gona, Shingirirayi Date: 2009 The role of the independent director is not clearly defined in most legislation around the globe. Hence, a company, through its Articles of Association or Memorandum of Incorporation, may attach any role it wishes the director to carry out. ... Read more
The statutory derivative action under the Companies Act of 2008: guidelines for the exercise of the judicial discretion

Author: Cassim, Maleka Femida Date: 2014 Section 165 of the Companies Act 71 of 2008 introduces the new statutory derivative action. The section confers a pivotal function on the courts as gatekeepers to the derivative action, with an important filtering or screening function to ... Read more
Tax compliance in Tanzania : an analysis of law and policy affecting voluntary taxpayer compliance

Author: Ongwamuhana, Kibuta Date: 2011 This study examines the problem of low level tax compliance in Tanzania. It proceeds from the premise that high level taxpayer compliance is essential to the success of the tax system. Unless taxpayer compliance is achieved at sufficient ... Read more

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