Department of Mercantile and Labour Law
http://hdl.handle.net/11394/4146
2024-03-29T02:05:00ZPromoting and facilitating development through private sector inclusion under the Africa Continental Free Trade Agreement (AFCFTA) legal and institutional framework
http://hdl.handle.net/11394/10655
Promoting and facilitating development through private sector inclusion under the Africa Continental Free Trade Agreement (AFCFTA) legal and institutional framework
Kobel, Victoria R. Kirunda
Free Trade Agreements (FTAs) have been fronted as vehicles for economic development by various scholars and economic organisations at large. But what is development? This is an important question which must be answered. Chidede, in his work, states that the term development has no universal definition but, at a more general level, entails a process, which aims at the constant improvement of the well-being of the entire population and all individuals on the basis of their active, free and meaningful participation in development and in the fair distribution of benefits resulting therefrom1 . This is an acceptable standard by which to judge development, especially in light of what has been termed as “sustainable development goals” 2. It is against this backdrop that this study aims to investigate the potential of the African Continental Free Trade Agreement (AfCFTA)3 to bring about not only development, but also inclusive development with a major focus on its ability to promote private sector inclusiveness, a key component to realising its agenda.
Magister Legum - LLM
2023-01-01T00:00:00ZExamining the effectiveness of the Corporate Leniency Policy in combating cartels under the Competition Act in South Africa with specific reference to directors’ liability.
http://hdl.handle.net/11394/10641
Examining the effectiveness of the Corporate Leniency Policy in combating cartels under the Competition Act in South Africa with specific reference to directors’ liability.
Nyembenya, Kamogelo
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 healthy economic growth, drive up prices and reduce innovation and investment. Section 73A of the competition Amendment Act introduces the criminalization of cartel conduct and will hold directors/managers criminally liable for infringing s4 (1) (b) of the Competition Act. Section 4(1) (b) specifically prohibits firms from engaging in price-fixing, collusive tendering, market allocation which are regarded as egregious forms of activity. It is for this reason that this study investigates whether directors can be held personally liable for engaging in cartel activities and the effectiveness of the Corporate Leniency Policy which incentives cartel members to self-report in order to obtain immunity from competition law prosecution.
Magister Legum - LLM
2024-01-01T00:00:00ZEvaluating South Africa’s accession to the World Trade Organisation Government Procurement Agreement (WTO GPA).
http://hdl.handle.net/11394/10626
Evaluating South Africa’s accession to the World Trade Organisation Government Procurement Agreement (WTO GPA).
Velebhayi, Vuyo
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 is the responsibility of the national executive. An international agreement binds the Republic only after it has been approved by resolution in both the National Assembly and the National Council of Provinces, unless it is an agreement referred to in subsection (3) of s231of the Constitution. Any international agreement becomes law in the Republic when it is enacted into law by national legislation; but a self-executing provision of an agreement that has been approved by Parliament is law in the Republic unless it is inconsistent with the Constitution or an Act of Parliament. The Republic is bound by international agreements which were binding on the Republic when this Constitution took effect
Magister Artium - MA
2024-01-01T00:00:00ZThe 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?
http://hdl.handle.net/11394/10620
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?
Yokwana, Mellissa-Jane Ntomboxolo
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 to the South African Revenue Service (‘SARS’). In such return, the taxpayer accounts for income received and accrued in order that the SARS may assess the taxpayer for a potential income tax liability. Upon the issuance of an assessment by the SARS, a taxpayer who is dissatisfied may object to it, in whole or in part. The SARS must consider every objection and decide thereon. A taxpayer who is aggrieved by a decision in relation to an objection may lodge an appeal to a competent Tax Board or Tax Court. Pending the latter adjudicative process, the TAA allows a taxpayer to request that the dispute be referred to ADR facilitated by a person duly appointed in accordance with the law.
Magister Legum - LLM
2024-01-01T00:00:00Z