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Recent articles and research

 

By Meryl Federl

 

Abbreviations:

 

ITR: Income Tax Reporter (LexisNexis)

 

Computer law

 

Obutte, PC ‘ICT laws in Nigeria: Planning and regulating a societal journey into the future’ (2014) 17.1 Potch Law Journal 418.     

 

Constitutional law

 

Chiduza, L ‘Towards the protection of human rights: Do the new Zimbabwean constitutional provisions on judicial independence suffice?’ (2014) 17.1 Potch Law Journal 367.     

 

Environmental law

 

Freedman, W ‘The legislative authority of the local sphere of government to conserve and protect the environment: A critical analysis of Le Sueur v Ethekwini Municipality [2013] ZAKZPHC 6 (30 January 2013)’ (2014) 17.1 Potch Law Journal 566.   

 

Family law

 

Rautenbach, C ‘The modern-day impact of cultural and religious diversity: Managing family justice in diverse societies’ (2014) 17.1 Potch Law Journal 520. 

   

Freedom of speech

 

Mills, L ‘The regulations relating to foodstuffs for infants and young children (R 991): A formula for the promotion of breastfeeding or censorship of commercial speech?’ (2014) 17.1 Potch Law Journal 252.     

 

Intellectual property

 

Baloyi, JJ ‘Demystifying the role of copyright as a tool for economic development in Africa: Tackling the harsh effects of the transferability principle in copyright law’ (2014) 17.1 Potch Law Journal 88. 

 

Van der Walt, AJ and Shay, RM ‘Constitutional analysis of intellectual property’ (2014) 17.1 Potch Law Journal 51.

 

Labour law

 

Ebrahim, S ‘The interpretation to be accorded to the term benefits in section 186(2)(a) of the LRA continues: Apollo Tyres South Africa (Pty) Limited v CCMA (DA1/11) [2013] ZALAC 3’ (2014) 17.1 Potch Law Journal 595.

 

Medical law

 

Labuschagne, D and Carstens, PA ‘The constitutional influence on organ transplants with specific reference to organ procurement’ (2014) 17.1 Potch Law Journal 207.

 

Mining law

 

Kamga, SD and Ajoku, O ‘Reflections on how to address the violations of human rights by extractive industries in Africa: A comparative analysis of Nigeria and South Africa’ (2014) 17.1 Potch Law Journal 452.     

 

Shaik-Peremanov, N ‘Ten years on, the Kimberley Process Certification Scheme and Zimbabwe’s Marange and “conflict diamonds”: Lessons to be learnt’ (2014) 17.1 Potch Law Journal 328. 

 

Privacy law

 

Van der Merwe, D ‘A comparative overview of the (sometimes uneasy) relationship between digital information and certain legal fields in South Africa and Uganda’ (2014) 17.1 Potch Law Journal 298.    

 

Property law 

 

Slade, BV ‘Public purpose or public interest and third party transfers’ (2014) 17.1 Potch Law Journal 166.     

 

Public international law

 

De Wet, E ‘The case of Government of the Republic of Zimbabwe v Louis Karel Fick: A first step towards developing a doctrine on the status of international judgments within the domestic legal order’ (2014) 17.1 Potch Law Journal 53.     

 

Space law

 

Ferreira-Snyman, A ‘Legal challenges relating to the commercial use of outer space, with specific reference to space tourism’ (2014) 17.1 Potch Law Journal 1.

 

Tax 

 

– ‘Acting commissioner’ (2013) 52.8 ITR 471.     

– ‘Average exchange rates for purposes of income tax’ (2013) 52.8 ITR 473.     

– ‘Days and business days’ (2013) 52.4 ITR 134.     

– ‘“Days” for objections’ (2014) 53.1 ITR 17.

– ‘Foreign entertainers and sportspersons’ (2014) 53.1 ITR 16.     

– ‘Insolvency tax practice’ (2013) 52.8 ITR 472.     

– ‘Insolvency tax practice’ (2014) 53.1 ITR 18.     

– ‘Jeopardy assessments’ (2014) 53.1 ITR 19.     

– ‘Legislative chaos continues’ (2014) 53.1 ITR 14.     

– ‘Restraints of trade’ (2014) 53.1 ITR 19.     

– ‘SAICA’S Constitutional changes – curious omissions’ (2014) 53.1 ITR 14.     

– ‘Tax clearance certificates’ (2013) 52.4 ITR 132.     

– ‘Tax practitioners’ (2013) 52.4 ITR 133.     

– ‘Trusts proposals’ (2013) 52.4 ITR 131.     

– ‘Anti-tax-avoidance provision – is the purpose test subjective or objective?’ (2013)  62.10 The Taxpayer 183.     

– ‘Can a credit agreement that is void under the National Credit Act give rise to an accrual of interest’ (2013) 62.8 The Taxpayer 141.    

– ‘Dividends flowing through discretionary trusts’ (2014) 63.1&2 The Taxpayer 5.

– ‘Equity financing – amendments to Section 8EA of the Income Tax Act’ (2013) 62.8 The Taxpayer 142.     

– ‘More blessed to “give” than to (sell and) receive?’ (2013) 62.10 The Taxpayer 186.     

– ‘NWK: Can it be saved?’ (2014) 63.4 The Taxpayer 61.     

– ‘Penalties – Tax Administration Act or Income Tax Act?’  (2013) 62.11 The Taxpayer 206.     

– ‘Prescription – when does it apply?’ (2014) 63.1&2 The Taxpayer 9.   

– ‘Prescription under the Tax Administration Act, and the position of controlled foreign companies’ (2013) 62.7 The Taxpayer 122.     

– ‘Re-negotiation of the DTA between Mauritius and South Africa’ (2013) 62.7 The Taxpayer 128.

– ‘Retroactive amendments of double tax agreements – the impact of the Ben Nevis judgment’ (2014) 63.3 The Taxpayer 47.

– ‘Retroactive amendments: value shifting and residence of companies’ (2014) 63.3 The Taxpayer 42.     

– ‘Ring-fencing of farming losses’ (2013) 62.7 The Taxpayer 132.     

– ‘Taxing trusts effectively – the changes SARS ought to make’ (2013) 62.11 The Taxpayer 203.   

– ‘The Functus Officio principle in taxation matters’ (2013) 62.9 The Taxpayer 164.     

– ‘Understatement penalties’ (2014) 63.1&2 The Taxpayer 3. 

– ‘Value-added tax and financial services –
a rose by any other name is still a rose’ (2013) 62.11 The Taxpayer 208.     

– ‘Vested and contingent rights revisited’ (2014) 63.1&2 The Taxpayer 13.     

– ‘When beneficiaries die out of turn – evaluation of the use of successive usufructs as an estate planning tool – Part I’ (2014) 63.4 The Taxpayer 64.     

 

Meryl Federl BA Higher Dipl Librarianship (Wits) is an archivist of Historical Papers at the University of the Witwatersrand. E-mail: Meryl.federl@wits.ac.za

 

Please note that copies of the articles mentioned in this feature are not supplied by the author, but may be obtained from the publishers of the journals, or a law library.

 

Open access law journals:

 

• Open Access Online Law Journal published by the University of Pretoria: www.dejure.up.ac.za/

• Potchefstroom Electronic Law Journal: www.nwu.ac.za/p-per/volumes 

• Law, Democracy & Development is the journal of the Faculty of Law at the University of the Western Cape:

www.ldd.org.za/current-volume.html

 

Which journals would you like to see featured in this column?

 

Forward your suggestions to derebus@derebus.org.za

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