This thesis examines the rationale for legal professional privilege (LPP) in relation to corporations, and seeks to identify the optimal scope of a corporate privilege at the beginning of the 21st century. It argues that there is a growing gap between the jurisprudence on LPP and the modern realities of corporate life. Too often courts explain the rationale for the privilege by reference to the needs and behaviour of individuals, and use questionable analogies to justify its extension to corporations. Accordingly, insufficient account is taken of the legal, economic and social realities in which corporations operate. This has resulted in a privilege rule that rests on questionable foundations and is uncertain in scope. Even when the privilege rules are clear, its scope is often out of alignment with its rationale. This is unacceptable because the cost of a corporate privilege is substantial. The thesis argues that while corporations are entitled to a right to prepare for litigation in private as part of the right to fair trial, the case for a corporate advice privilege unconnected with litigation is weak. Large private and public companies already have sufficient incentives to consult lawyers in order to obtain legal advice. Corporate governance rules effectively require directors to get advice on important legal matters affecting the company. Directors of small private corporations, and individual employees of companies, may still need some additional incentive to take advice or talk candidly to corporate counsel in the form of a privilege. The thesis looks at ways of structuring the privilege to protect these groups. Above all, the thesis argues that rules on corporate advice privilege should be formulated in such a way that it helps rather than hinders the goal of increasing corporate compliance.

South African taxpayers currently consult either accountants (i.e., non-legal tax practitioners) or attorneys (i.e., legal tax practitioners) in order to acquire tax advice. The qualitative approach adopted in carrying out this study entails the examination of the differing rights applicable to a taxpayer depending on which adviser he decides to approach for tax advice. The concept of legal professional privilege is a common law right which has only ever been applicable to members of the legal profession. However, due to the recent regulation of tax practitioners and the modernisation of the way taxpayers conduct their financial affairs in approaching both attorneys and accountants for tax advice it seems appropriate that this privilege should be extended beyond the legal profession. Upon consideration of the history and requirements of this privilege it is determined that this privilege is amenable to extension. Constitutional principles, with regard to the right to privacy and the right to equality in relation to the taxpayer obtaining the tax advice, are infringed as a result of the limitation imposed whereby only tax advice obtained from an attorney is protected. Lastly, the current legislative stances adopted by foreign jurisdictions, that currently permit or are considering permitting legal professional privilege to apply to tax advice obtained from non-legal tax practitioners illustrate that there is a global movement toward removing the current restrictions on this principle. This has been accomplished by countries such as the United States of America and New Zealand by way of introduction of statutory provisions that allow for tax advice issued by non-legal tax practitioners to be protected from disclosure to the revenue authorities in the respective countries. Based on the research conducted it is concluded that South Africa should therefore follow suit and create a separate statutory provision to protect tax advice obtained from non-legal tax practitioners. / Dissertation (Mcom)--University of Pretoria, 2013. / Taxation / unrestricted

Submitted by Mariana Alves (mariana.alves@fgv.br) on 2016-03-23T20:35:41Z No. of bitstreams: 2 Versão Final Mariana Carvalho.pdf: 6304375 bytes, checksum: 74cd2d37483f32c0448ea37a53a3cb4c (MD5) Versão Final Mariana Carvalho.pdf: 6304375 bytes, checksum: 74cd2d37483f32c0448ea37a53a3cb4c (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2016-03-28T18:40:33Z (GMT) No. of bitstreams: 2 Versão Final Mariana Carvalho.pdf: 6304375 bytes, checksum: 74cd2d37483f32c0448ea37a53a3cb4c (MD5) Versão Final Mariana Carvalho.pdf: 6304375 bytes, checksum: 74cd2d37483f32c0448ea37a53a3cb4c (MD5) / Approved for entry into archive by Maria Almeida (maria.socorro@fgv.br) on 2016-03-30T17:55:02Z (GMT) No. of bitstreams: 2 Versão Final Mariana Carvalho.pdf: 6304375 bytes, checksum: 74cd2d37483f32c0448ea37a53a3cb4c (MD5) Versão Final Mariana Carvalho.pdf: 6304375 bytes, checksum: 74cd2d37483f32c0448ea37a53a3cb4c (MD5) / Made available in DSpace on 2016-03-30T17:55:21Z (GMT). No. of bitstreams: 2 Versão Final Mariana Carvalho.pdf: 6304375 bytes, checksum: 74cd2d37483f32c0448ea37a53a3cb4c (MD5) Versão Final Mariana Carvalho.pdf: 6304375 bytes, checksum: 74cd2d37483f32c0448ea37a53a3cb4c (MD5) Previous issue date: 2016-01-30 / The present study aims to explore and describe lhe perceplion of legal professionals in Rio de Janeiro about the mediation institute. Mediation has lhe enormous potential to contribute to lhe reduction of legal demands by resolving conflicls lhrough negotiation with the presence of an impartial third party. A legal professional can participate in medialion in many ways and his vision regarding the institute is fundamental in order to promote knowledge, awareness and use of this procedure. By analyzing lhe lheoretical foundations of mediation, lhe Brazilian legislation and lhe analysis of data coilected through a questionnaire, lhe position of legal professionals regarding the mediation institute was raised. / O presente trabalho tem por objetivo explorar e descrever a percepção do profissional jurídico no município do Rio de Janeiro sobre o instituto da mediação. A mediação possui um enorme potencial para contribuir com a diminuição das demandas judicias e solucionar conflitos através da negociação com a presença de um terceiro imparcial. O profissional jurídico pode participar da mediação de diversas maneiras e sua visão com relação ao instituto é fundamental para que ocorra o conhecimento, a divulgação e a utilização desse procedimento. Por meio da análise dos fundamentos teóricos da mediação, da legislação brasileira e dos dados coletados pela aplicação de questionário, foi levantada a posição do profissional jurídico com relação ao instituto da mediação.

The purpose of this thesis is to propose a standardization model for the purchase process of legal professional services leveraging e-Procurement and to validate the benefits brought by the implementation of both, an e-Procurement tool and a new procurement process. The hypotheses of this thesis are applicable to the procurement of legal professional services of large companies with a central legal department in charge of managing the relations with different legal firms (legal services suppliers). The information presented was gathered in a large global manufacturing company with strong presence in Europe. The procurement of legal professional services throughout the entire organization was analyzed and validated by central legal department based in the headquarters. An innovative model for the procurement of the legal services has been proposed based on different findings in the current literature. Also, a model developed by Ronchi et al. was leveraged to quantitatively measure the benefits brought by the implementation of e-Procurement. The model was implemented in the organization with the help of central purchasing and legal departments. The results showed it is possible to standardize the operative procurement of legal professional services for end-users to perceive the same process as the one used for direct purchases of office supplies. In order to accomplish this, some roles and an important transformation within the organization must be carried out. A general model to implement a comprehensive procurement process leveraging e-Procurement is presented in this study. The conclusions are that the specialized procurement literature focuses very little on service procurement standardization and even less in legal professional services or process standardization through e-Procurement, and thus this study and the model introduced might work as a starting point for professional practitioners or academic researchers alike. Further research topics are suggested at the end of this study to continue research on this topic.

Das Thema Künstliche Intelligenz ist allgegenwärtig und macht auch vor dem juristischen Bereich keinen Halt. Die Dissertation mit dem Titel „KI-basierter Softwareeinsatz und Anwaltsrecht – Harmonie oder Dissonanz?“ untersucht die Auswirkungen des KI-Einsatzes auf das Berufsbild des Rechtsanwaltes und auf seine anwaltlichen Pflichten. Zunächst gibt die Arbeit einen Überblick über das anwaltliche Berufsrecht sowie über Legal Tech. Als Grundlage und Ausgangspunkt werden die verschiedenen Erscheinungsformen von KI vorgestellt und anschließend die Funktionsweise eines KI-Systems im Detail herausgearbeitet. Darüber hinaus zeigt die Dissertation auch die Risiken des KI-Einsatzes und etwaige Regulierungsvorschläge auf. Des Weiteren skizziert die Arbeit beispielhaft den Einsatz von KI in der juristischen Praxis in Deutschland und im Ausland. Im Hinblick auf den theoretischen Softwareeinsatz auf dem deutschen Rechtsmarkt werden technische Möglichkeiten und Grenzen erörtert. Schwerpunkt der Dissertation ist sodann die kritische Prüfung der Vereinbarkeit des KI-Einsatzes mit verschiedenen anwaltsrechtlichen Normen und Grundsätzen. Von besonderer Relevanz sind in diesem Zusammenhang mögliche Konflikte mit der Unabhängigkeit des Organs der Rechtspflege i.S.d. § 1 BRAO, der gewissenhaften Berufsausübung gemäß § 43 BRAO beziehungsweise dem Gebot des sichersten Weges, den anwaltlichen Grundpflichten i.S.d. § 43a BRAO und der Freiberuflichkeit gemäß § 2 BRAO. Die Arbeit kommt zu dem Ergebnis, dass der zukünftige KI-Einsatz – eine zukünftige rechen- und speicherleistungsstarke Technik vorausgesetzt – im Einklang mit dem Anwaltsrecht steht. Schließlich sollte die KI nicht als Bedrohung, sondern als Chance betrachtet werden, wobei Mensch und Maschine ihre Fähigkeiten symbiotisch optimal zum Einsatz bringen – zur Stärkung und Neuausrichtung der Anwaltschaft zum Nutzen des Mandanten und der Rechtsordnung als Grundpfeiler unserer Demokratie. / The topic of artificial intelligence is omnipresent and does not stop at the legal market either. The dissertation entitled “AI-based software use and legal professional law – harmony or dissonance?” examines the impact of the use of AI on the legal profession and on professional rules and regulations applicable to lawyers. First, the paper provides an overview of the legal professional code and legal technology. The various forms of AI and their functionalities are set out as a starting point. In addition, the dissertation sets forth the risks of using AI and at the same time considers regulatory options such as the AI Act. Furthermore, the paper outlines examples of the use of AI in legal practice in Germany and abroad. With regard to the theoretical use of the software in the German legal market, technical possibilities and limitations are discussed. The focus of the dissertation is then to critically examine the compatibility of the use of AI with various legal norms and principles. Of particular relevance in this context are possible conflicts with the independence of the judicial body (“Unabhängiges Organ der Rechtspflege”) within the meaning of Section 1 BRAO, the conscientious practice of the profession (“Gewissenhafte Berufsausübung”) in accordance with Section 43 BRAO or the principle of the safest path (“Gebot des sichersten Weges”), the basic legal duties (“Grundpflichten”) within the meaning of Section 43a BRAO and the principle of a liberal profession (“Freiberuflichkeit”) pursuant to Section 2 BRAO. The paper concludes that the future use of AI – assuming a future technology with high computing and storage performance – is in line with legal professional law. As a result, AI should be seen as an opportunity rather than a threat, with humans and machines each using their skills in the best possible way and in a symbiotic manner. This will strengthen and realign the legal profession for the benefit the legal system as a cornerstone of our democracy.

Summaries in English and Afrikaans / Text in Afrikaans / In the past, witness statements obtained by or on behalf of a party to a criminal case were protected, from disclosure to the opponent, by privilege. The purpose of this dissertation is to investigate whether such claims to privilege are justified and whether openness before and during the trial is not perhaps more important to the interests of justice. The disclosure of witness statements to the defence is a commonly recognized practice all over the world. This practice enhances openness before and during the criminal trial. The arguments against and in favor of such a practice are many, but investigation into these has shown that it is in the interests of justice to disclose such statements to the defence, rather than to deny access. Furthermore, the writer investigates whether it would be in the interests of justice to compel the defence to assist the court in determining the truth. / In die verlede is getuieverklarings wat deur of ten behoewe van 'n party tot 'n strafsaak bekom is deur privilegie beskerm, teen openbaarmaking aan die teenstander. Verskeie argumente is aangevoer om die beroep op getuieverklaring privilegie te regverdig. Die doel van hierdie verhandeling is om ondersoek in te stel of sulke aansprake geregverdig is en of openheid voor en gedurende die verhoor nie meer belangrik vir die belang van geregtigheid is nie. Die openbaarmaking van getuieverklarings aan die verdediging is 'n algemeen erkende praktyk regoor die wereld. Hierdie praktyk bevorder openheid voor en tydens die strafverhoor. Die argumente vir en teen so 'n praktyk is baie en 'n ondersoek daarvan dui daarop dat dit in die belang van geregtigheid is om sulke verklarings aan die verdediging te openbaar, eerder as om toegang daartoe te weier. Die vraag is nou of dit nie ook in die belang van geregtigheid is dat die verdediging verplig word om die hof by te staan om die waarheid vas te stel nie. Ten slotte het die skrywer aan die hand gedoen dat partye tot 'n straf saak getuieverklarings gelyktydig voor die verhoor uitruil en ondersoek ingestel of so 'n praktyk in ooreenstemming met die Grondwet van Suid-Afrika 108 van 1996 kan wees. / Law / LL.M.

Summaries in English and Afrikaans / Text in Afrikaans / In the past, witness statements obtained by or on behalf of a party to a criminal case were protected, from disclosure to the opponent, by privilege. The purpose of this dissertation is to investigate whether such claims to privilege are justified and whether openness before and during the trial is not perhaps more important to the interests of justice. The disclosure of witness statements to the defence is a commonly recognized practice all over the world. This practice enhances openness before and during the criminal trial. The arguments against and in favor of such a practice are many, but investigation into these has shown that it is in the interests of justice to disclose such statements to the defence, rather than to deny access. Furthermore, the writer investigates whether it would be in the interests of justice to compel the defence to assist the court in determining the truth. / In die verlede is getuieverklarings wat deur of ten behoewe van 'n party tot 'n strafsaak bekom is deur privilegie beskerm, teen openbaarmaking aan die teenstander. Verskeie argumente is aangevoer om die beroep op getuieverklaring privilegie te regverdig. Die doel van hierdie verhandeling is om ondersoek in te stel of sulke aansprake geregverdig is en of openheid voor en gedurende die verhoor nie meer belangrik vir die belang van geregtigheid is nie. Die openbaarmaking van getuieverklarings aan die verdediging is 'n algemeen erkende praktyk regoor die wereld. Hierdie praktyk bevorder openheid voor en tydens die strafverhoor. Die argumente vir en teen so 'n praktyk is baie en 'n ondersoek daarvan dui daarop dat dit in die belang van geregtigheid is om sulke verklarings aan die verdediging te openbaar, eerder as om toegang daartoe te weier. Die vraag is nou of dit nie ook in die belang van geregtigheid is dat die verdediging verplig word om die hof by te staan om die waarheid vas te stel nie. Ten slotte het die skrywer aan die hand gedoen dat partye tot 'n straf saak getuieverklarings gelyktydig voor die verhoor uitruil en ondersoek ingestel of so 'n praktyk in ooreenstemming met die Grondwet van Suid-Afrika 108 van 1996 kan wees. / Law / LL.M.