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The appointment of a SARS official as facilitator in alternative dispute resolution proceedings: is it a violation of a taxpayer’s right under section 34 of the Constitution?
(2024)
In each year of assessment, qualifying taxpayers are, by virtue of the relevant provisions of the Income Tax Act 58 of 1962 read with the Tax Administration Act 28 of 2011 (‘TAA’), required to submit an income tax return ...
Evaluating South Africa’s accession to the World Trade Organisation Government Procurement Agreement (WTO GPA).
(University of the Western Cape, 2024)
South Africa’s participation in international agreements is governed by s231 of the Constitution of the Republic of South Africa, 1996.1 This section states that the negotiation and signing of all international agreements ...
Examining the effectiveness of the Corporate Leniency Policy in combating cartels under the Competition Act in South Africa with specific reference to directors’ liability.
(2024)
The economy is harmed by the behaviour of a director that engages in anticompetitive behaviour in the sense that consumers may suffer the economic consequences in the form of having lesser buying power. This restricts ...
China in Africa: neocolonialism or mutual relationship?
(University of the Western Cape, 2024)
As China’s investment in Africa continues to show unprecedented growth, 1questions are being raised about many aspects, including the infrastructure for ordering economic relations. The principal legal instruments that ...