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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
201

An analysis on taxation of South African residents who are employed and working outside the territorial borders of South Africa

Salie, Mogamat Shakir 14 April 2023 (has links) (PDF)
I am an Operational Specialist in the learning and development department at my company and I am often faced with questions on the tax treatment of employed individuals working abroad. It is for this reason that I have chosen to dedicate my research in this area. South African tax legislation on the exemption of foreign employment income has been amended with effect from 1 March 2020. These amendments affect the taxation of South African tax residents who are employed and working outside the territorial waters of South Africa. Furthermore, these amendments do not consider the exemption of non-employment foreign income. This analysis has only considered employed individuals who are tax resident in South Africa and who have not formally emigrated from South Africa. The aim of this analysis is focused on the equitable and neutral tax treatment between employment income and income earned from other services rendered following the amendments. I have centred my analysis around equity and neutrality by comparing the different tax treatment of employment income and other forms of income. This analysis seeks to answer whether the amendments to the tax legislation support equity and neutrality. The key findings from this analysis have given me a better understanding of the rules and regulations around the amendments. I am now able to offer sound advice to my clients who in turn will make more informed decisions when planning their international employment assignments. In addition to the above, I hope that my analysis below will contribute towards any future research that may be done in this area.
202

Protection of traditional knowledge, an incomplete victory, towards inclusion of gender considerations in traditional knowledge protection: a Zambian perspective

Sinkala, Ruth Mulenga 21 April 2023 (has links) (PDF)
This thesis explores the important issue of protection of traditional knowledge from a gendered perspective. More specifically, it seeks to explore the traditional knowledge protection landscape in Zambia in the context of gender sensitivity and gender responsiveness. It further delves into the role of gender considerations in traditional knowledge protection in the achievement of Zambia's national and international development goals. The work relies on desktop research. It draws on primary and secondary sources of information to inform the analysis, provide the necessary background to ground and situate the research. This thesis argues that a gendered approach to TK protection is justified and important. Based on analysis of the prevailing traditional knowledge protection regime in Zambia, the thesis finds and contends that the current protection available is neither gender sensitive nor gender responsive. Further, the current traditional knowledge protection provided in Zambian legislation falls short in various aspects. The role of gender sensitive and gender responsive traditional knowledge protection in the achievement of Zambia's national and international development objectives as expressed in the Zambian Vision 2030 and Sustainable Development Goals is also explored in the work. This thesis suggests that Zambia's traditional knowledge protection regime must be changed to include gender considerations. It presents recommendations for change for Zambia from a legislative perspective partially based on emulating the traditional knowledge protection strategy adopted in Kenya. Gender considerations in traditional knowledge protection legislation in Zambia must be included to ensure that protection is real and effective for women. Through this work it is hoped that attention is drawn to the urgent need for decisive changes in the traditional knowledge protection regime in Zambia in the context of gender sensitivity and gender responsiveness.
203

A question on whether competition authorities are the appropriate place to consider public interest considerations in the assessment of mergers in competition law?

Dlukulu, Babalwa Lumka 10 February 2022 (has links)
This Dissertation examines the question of whether competition authorities are the appropriate place to consider public interest considerations in the assessment of mergers in competition law. The Dissertation does this by looking at the South African merger review process in the Competition Act, 1998 in comparison to other more developed economic jurisdiction such as the United Kingdom and the United States of America in examining the tension and criticism around the incorporation and balancing of public interest considerations and core economic consideration under the same competition law merger review process and competition authority. The South African merger review provisions as well as watershed cases such as the Wal-Mart Stores Inc and Massmart Holdings Ltd case, are considered. The Dissertation establishes that the concerns are legitimate around the potential muddying of the competition analysis with public interest considerations. Some of the concerns which arise include that: a) public interest considerations can be broad thereby creating sense of uncertainty for both parties to a merger, as well as prospective investors; b) public interest traverses areas concerning other stakeholders such as government or organised groups such as labour or business, thereby creating opportunity for interference, whether political or otherwise in the work of competition authorities; c) can increase the time spent in merger review because of the challenges in the types of evidence required to prove public interest impact; d) and/ or that competition authority officials may lack capacity and expertise to consider the public interest consideration. The Dissertation concludes that notwithstanding, the South African approach in incorporating public interest into the merger review process is legitimated by the unique socio-economic history of South Africa, and that the concerns raised are sufficiently mitigated and a delicate balance struck between core economic considerations and public interest in merger review. Competition Authorities are capable of balancing core competition concerns and public interest considerations, provided that Competition Authorities are independent; steps are taken to clarify the scope of the public interest concerns; public interest considerations are looked at within a limited scope of merger specificity; and further clarity and transparency is provided through open and transparent hearings and guidelines, amongst other features.
204

Chinese investments in Africa: Evaluating, how the FOCAC Multilateral Framework contributes to legal cooperation

Fraschia, Lee-Anne Paula 14 February 2022 (has links)
Chinese investments in Africa, are visible in almost all African Countries. In many ways, one could claim, China's commercial activities in Africa has rebranded its image from a dark and desolate continent to an upcoming economic hub. To compliment these commercial activities, the Forum on China-Africa Cooperation (FOCAC) was established in 2000 and played an instrumental role in enhancing the investment relationship between the two sides. However, this increase of investments, inevitably led to the surge of Africa-China investment disputes. The settlement of these disputes, faces many challenges in domestic and international legal frameworks. Therefore, this paper aims to analyse the FOCAC platform's contributions in settling Africa-China investment disputes. The requirement for an effective dispute settlement mechanism, is also imperative for Africa China economic relations. This could, ensure that the commercial relationship between the two sides, endures continuously and yields ample mutual benefits. According to the African Development Bank Group, Africa has an infrastructure gap of approximately U$D93 billion. Thus, African Countries are reliant on Chinese investments because most of these investments focus on developing roads, railways, bridges, airports amongst others. Infrastructure remains a quintessential component regarding economic stimulation and growth. However, many of these infrastructural investments experiences complexities such as quality control checks, environmental damages, unfair labour practices to name a few. Therefore, it is important to establish a dispute settlement forum, which is affordable, easily accessible, non-bias, fast and reliable inter alia. Moreover, many benefits are attributable to Africa-China investments such as the creation of employment, building of key infrastructures and transfers of skills to name a few.6 Considering that, the FOCAC forum significantly boosted economic developments between the two parties, it is worthwhile to investigate its responses to the overwhelming rates of investment disputes.
205

South Africa's national credit amendment act 7 of 2019: progression or regression for natural person debt relief

Klaasen, Jason 16 February 2022 (has links)
South Africa has had a fragmented approach to natural person insolvency by having numerous legislative mechanisms. Statutory relief in the form of sequestration under the insolvency Act, administration orders under the Magistrates Courts Act, and debt relief under the National Credit Act, have failed to aid in the plight of the no income no asset (‘NINA') debtor. Barriers to access and financial obligations in attaining any form of debt relief under these measures have been inherently problematic as will be shown in this contribution. The NINA debtors, as well as the low income low asset (‘LILA') debtors, have had no reasonable prospect of legislative intervention for debt relief. As a result, I submit that due to a dysfunctional development of South African natural person insolvency law, it has sequentially played a contributory role in perpetuating the over indebtedness of many South Africans. To this effect, debtor rehabilitation is an impossibility in the absence of a straight forward mechanism providing for a discharge of debt. This is especially true in the South African context where many consumers are indigent and cannot afford even the most modest forms of sustenance for sustainability. To disregard the plight of the NINA debtor is to not only subject these individuals to a never-ending cycle of debt distress but to further negatively impact an individual's wellbeing for various reasons. For instance, debt issues have been associated with lowered self-esteem, pessimistic outlooks on life and reduced mental health attributed to depression and severe anxiety. Debt has further been linked to a decline in physical health. In this regard, burdened with high repayments, many debtors sacrifice numerous ways to keep healthy such as foregoing medical care and healthy foods. Furthermore, the correlation between debt and suicide cannot be ignored. Financial despair has been found to lead to more suicide attempts than any other psychological condition, barring that of depression. For the abovementioned reasons, it is appropriate to analyse and critique South Africa's current debt relief landscape in order to assist the NINA debtor by suggesting a way forward.
206

A comparison between the manner in which court will second-guess the exercise of a private contractual power, on the basis of public policy, and the manner in which court will second-guess the exercise of public power, on the basis of rationality

Du Plessis, James 26 July 2021 (has links)
This thesis considers and compares the standards against which Courts in South Africa review the exercise of private contractual power, on the basis of public policy, and the standards against which Courts in South Africa review the exercise of public power on the basis on rationality. This thesis undertakes this task in four main parts. Firstly, this thesis outlines important theoretical distinctions between legal and nonlegal powers, and private and public legal powers. In this regard, it is argued that what distinguishes a legal power from a non-legal power is the ability of the exercise of a legal power to in and of itself change another person's legal situation. This differs from the exercise of a non-legal, or a "power of influence" which has natural, and no automatically legal consequences, and will only change another legal situation if other (natural) consequences come to bear first. In relation to the distinction between private and public powers, this thesis outlines the traditional justifications for the distinction drawn between private and public power. Drawing on Austin, this thesis proposes that a useful demarcation between public and private powers is that the latter, more peculiarly, regards persons determined specifically, while the former, more peculiarly, regards the public considered indeterminately. Secondly, this thesis unpacks and details the standard of rationality that a Court will hold the exercise of a public power to, and highlights how rationality in this respect is an objective standard that relates essentially to a power's objective and whether or not the exercise of that power is related to that objective. Thirdly, and drawing on the latest pronouncements of the Constitutional Court, this thesis details what public policy requires of the exercise of private contractual power and highlights how what it requires is a value laden and facts dependent inquiry. Fourthly, this thesis goes on to argue that the standard of public policy, to which exercises of private contractual power are held to, is a higher standard than the standard of rationality that the exercises of public power is held to. Furthermore, this thesis argues that while such a situation is justifiable, it may become unjustifiable should Courts begin to misconstrue the fundamental differences between a legal and non-legal, and private and public power. Finally, this thesis submits that another iv cornerstone of South Africa's contract law, namely, that of privity of contract, may be a useful tool that Courts can use to keep balanced, on what this thesis outlines is a tightrope, that Courts have to walk in both having to imbue South Africa's contract law with Constitutional values, while at the same time ensuring that the higher standard that private contractual power wielders are held to, does not become unjustifiable.
207

The effectiveness of codes of conduct of selected South African mining companies in regulating labour standards: window dressing or genuine regulatory instruments?

Mudimu,Godknows 25 April 2023 (has links) (PDF)
Inequality and injustice are deeply rooted within the South African mining industry, and have been since at least the discovery of commercially viable diamonds in 1868, followed by gold in 1886. From the labour policies of the past, the effects of globalisation, and the dysfunctional labour relationships on many mines (as depicted by the Marikana tragedy of 2012) arise mismatched regulatory patterns on labour relations. Labour patterns in the mining sector are continuously shifting, yet the foundations of labour regulation have remained largely the same, focusing primarily on protecting employees who are in a standard employment relationship at the expense of non-standard workers. This has left many workers in non-standard employment relationships inadequately protected by the labour framework. Nonstandard mineworkers generally lack full-enabling rights, including the ability to exercise their rights to freedom of association and collective bargaining effectively. In addition, they face challenges when exercising their right to a working environment that is not harmful to their health and safety, leading to the worsening of their already dire socio-economic conditions. The state is battling to protect these workers from exploitation, but continues to legislate, primarily attempting to widen the definition of those who qualify to access rights under the legal framework. Notwithstanding these attempts, numerous workers at mines remain inadequately protected, thereby stimulating regulatory debates on new ways of organising non-standard workers. One such mechanism, which continues to gather traction in the regulatory debates is the use of codes of conduct to offer protection to workers who, by virtue of the arrangements of their work, cannot organise or access the full rights under the applicable legal framework. Codes of conduct have been popular in many sectors, such as the apparel industry but have not been fully tested in the mining context, leaving many questions around whether they can be labelled genuine regulatory instruments or whether they are mere window dressing tools. Through an assessment of codes of conduct, tracing their development, place in the regulatory spectrum and usage by mining companies in South African mines, this thesis assesses their effectiveness in protecting non-standard workers' rights. Questions on whether such instruments can be viewed as genuine complementary regulatory instruments are raised, focusing on the weaknesses of these instruments. This dissertation offers recommendations for redesigning codes of conduct to make them more legitimate, effective and democratic instruments in the regulation of labour standards at mines.
208

AfCFTA: the remedy to an enduring mischief?

Murphy, Liam Cailean 31 March 2023 (has links) (PDF)
The pervasive legacy of colonialism and neo-colonialism is steadfast. This mischief has been and is afflicting African trade and development. Its influence has permeated the ideological foundation of African integration and has been inimical to growth on the continent. The African Continental Free Trade Area agreement is the African Union's hopeful attempt to remedy this enduring mischief. The scope of AfCFTA indicates that State Parties have adopted the multidimensional approach of developmental regionalism to remedy Africa's developmental challenges. However, to fulfil the precepts of this model, State Parties will have to engage in further deliberations to expand AfCFTA's scope and tune it to the nuances of African developmental ills. Furthermore, in its current form, AfCFTA fails to resolve historical implementation hurdles and overlooks foreboding supranational crises. AfCFTA rests on Pan-African idealism and not pragmatism. Thus, if the implementation challenges and supranational crises are left unaddressed, Pan-African solidarity will fracture and State Parties will retreat into their sovereignty. Therefore, idealism must be balanced with pragmatism to forge robust collectivism to drive the remedy of Africa's enduring mischief. Only time will tell whether AfCFTA is a meretricious symbol of integration or a concerted and substantive effort to develop and unite Africa.
209

Promoting creative economies in Nigeria and South Africa through communal and collaborative intellectual property rights strategies

Chuma-Okoro, Helen 15 August 2022 (has links) (PDF)
The contention against and for extending intellectual property rights (IPRs) to traditional cultural expressions (TCEs) is strong on both sides: on one hand IPRs remain largely incompatible with TCEs and inadequate for safeguarding them. On the other hand, TCEs need protection in the interest of both the knowledge and their owners. The main challenges for Nigeria and South Africa as developing African countries in harnessing the benefits of their creative economy by exploiting the potential of their TCEs, particularly tradition-based arts and crafts, are tied to these contentions. IPRs remain the dominant framework for reaping the benefits of the creative economy; yet there are conceptual and practical challenges in applying IPRs to fully exploit the economic values of TCEs. Adopting a desktop and library-based research approach, this thesis seeks to resolve this dilemma by relying instead on alternative interpretations of narratives that underpin the dilemma, to justify the protection of tradition-based resources via IPRs. It also relies on the utilitarian outcomes from exploiting TCEs as valid rationales for the use of IPRs by the two study countries to fully exploit the economic benefits of their tradition-based arts and crafts. It examines how communal IPRs constitute a strong point of convergence between IPR and TCEs in ways that make them compatible and suitable measures to help derive greater benefits from TCEs in the market environment. It highlights the connections between the sector and the creative economy, and the socio-economic benefits of this nexus as justification for promoting, protecting and preserving tradition-based arts and crafts; and the suitability of communal IPRs in achieving these tripartite objectives. It concludes that the extant laws of the two countries do not adequately support the effective use of communal IPRs to achieve the objectives as such, and makes recommendations for addressing the gaps.
210

A critical tax theory approach to income tax relief for black-middle class taxpayers contributing to the support of family

Ndebele, Zandile 18 August 2022 (has links) (PDF)
The purpose of this thesis is to examine income tax relief measures for taxpayers with dependants in South Africa. This research has found that taxpayers who are black and middle-class are likely to make contributions to the support of household member and non-household member dependants. This is also supported by literature from the United States, where black middle-class individuals are found to make significant contributions towards the support of their kin when compared to other races. This support which a black middle-class taxpayer gives to their dependants entwines with their ability-to-pay in tax law. A taxpayer's ability-to-pay is reduced by the contributions made to their dependants. For this reason, it is relevant to examine the intersectionality of race, class, and family circumstances with tax law. The black middle-class are an interesting demographic in South Africa and are referred to as a “precariat class” because of the uncertainty and insecurity linked to this class. In 2021, the black middle-class carry a burden to contribute towards the support of dependants. This burden was imposed on them first by apartheid policies which excluded black South Africans from receiving social welfare assistance and then by racial and economic inequalities in post-apartheid South Africa. Through discussions on social justice and tax equity, the thesis finds a basis for income tax relief measures for taxpayers with dependants in South Africa. The introduction of such a tax system would allow the black middleclass taxpayers to take advantage of the income tax benefits. The definition of family and the definition of a dependant in allowing for the income tax benefits will be important. These definitions should reflect the meaning of family as understood by South African taxpayers. That way, the disparate impact, and unintended consequences of the income tax benefits on those that use these benefits are avoided to an extent.

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