Rättsutvecklingen går ständigt framåt och reglerna om fåmansföretag har ändrats successivt under åren. Innebörden av begreppet samma eller likartad verksamhet framgår inte tydligt av lagtexten eller förarbetena. Tolkningen av 57 kap. 4§ IL har därmed blivit föremål för prövning i ett flertal rättsfall av domstolen. Den 16 november 2012 fastställde HFD ett antal förhandsbesked från SRN. Innebörden av begreppet samma eller likartad verksamhet har utvidgats av HFD till att omfatta mer än vad som framgår av lagtextens ordalydelse. HFD har fastställt att överföring av verksamhet kan ske genom kapital och därmed kan två fåmansföretag som bedriver olika typer av verksamheter anses bedriva samma eller likartad verksamhet på grund av att kapital har förts över mellan fåmansföretagen. HFD har även fastställt att när ägaren är verksam i betydande omfattning i ett annat fåmansföretag än det han äger krävs det att ett ägarsamband föreligger mellan dessa fåmansföretag för att de ska anses bedriva samma eller likartad verksamhet. Ägarens andelar är kvalificerade under fem beskattningsår efter försäljningen av ett fåmansföretag och därmed blir det en övergångsperiod där reglerna om fåmansföretag fortfarande tillämpas. Frågan huruvida en tilläggsköpeskilling påverkar karenstiden har inte explicit prövats av HFD. När tilläggsköpeskillingen är hänförlig till den tidigare ägarens arbetsinsats som anställd efter försäljningen anser författarna att det implicit framgår av HFD:s avgöranden att karenstiden börjar löpa efter att köpeskillingen utgår och inte efter att en tilläggsköpeskilling utgår. Om tilläggsköpeskillingen istället utgår till kapitalförvaltningsföretaget och inte är hänförlig till den tidigare ägarens lön för arbetet efter försäljningen i företaget börjar karenstiden löpa efter att den sista tilläggsköpeskillingen har utgått. / The rules of close companies have continuously been developed and the rules have been changed successively over the years. The meaning of the concept “the same or similar ac- tivity” is not clearly expressed in the legislative text or the legislative history. The interpretation of 57 chapter 4§ Income Tax Act has therefore been the object of proceedings in several cases by the court. On the 16th of November 2012, the Supreme Administrative Court (SAC) settled a num- ber of rulings from the Swedish Tax Board (Skatterättsnämnden). The meaning of the concept “the same or similar activity” has been extended by the SAC to include more than what can be read from the legislative text. The SAC has settled that the transfer of activity can be made through capital and therefore two close companies engaging in different types of activities can be determined as engaging same or similar activities because capital has been transferred between the close companies. The SAC has also settled that when the owner is engaged in “significant quantities” in another close company, which he does not own, then it is required that an ownership relationship exists between these two close companies for them to be determined as engaging same or similar activity. The owner's shares are qualified for five tax years after the sale of a close company and therefore there will be a transition period where the rules for close companies still applies. The question whether an additional payment affects the qualifying period has not been explicitly tried by the SAC. When the additional payment is due to the previous owner's work performance as an employee after the sale, the authors claim that it can be implied from the SAC's rulings, that the qualifying period starts after the purchase price is paid and not after the additional payment is paid. However if the additional payment is paid to the asset management company and is not related to the previous owner’s salary after the sale of the company the qualifying period starts after the last additional payment has been paid.

The purpose of the present study was to investigate the impact of Same-Language Subtitles (SLS) on the subject-specific comprehension and the academic literacy levels of EAL students on the Vaal Triangle Campus of North-West University (NWU). Essentially, the study aimed to determine whether exposing students studying through English as an Additional Language (EAL) to subtitled lectures (live or recorded lectures) would help improve their comprehension of the academic content as well as their receptive academic literacy skills, compared to students who were not exposed to subtitled lectures. This study stems from the identification of an academic performance-related issue on the Vaal Triangle Campus of NWU. Indeed, campus statistics show that the throughput rate of EAL students remains low, and that these students‟ academic literacy levels are inadequate. In other words, EAL students on this campus are underachieving and seem to have difficulties in mastering academic English. Based on various studies that showed SLS to be a valuable tool in terms of learning and academic literacy, this study proposed to introduce SLS (both live via respeaking and offline) in the university classroom as a learning aid, thus optimising the time students spend in lectures. Very little information was available in South Africa on the impact of SLS on the subject-specific comprehension of EAL students in a tertiary academic context. Furthermore, it had been anticipated that a certain number of technical constraints were likely to be encountered during the empirical investigation. These two factors made it difficult to predict what other factors could influence the outcome of the study. As a result, the study was based on the principle of Action Research, a research method characterised by the fact that the research is carried out in as many cycles as may be necessary in order to achieve the optimal conditions for a specific intervention. Three cycles were necessary to reach the optimal design of the present study so that a confident conclusion could be made regarding the impact of SLS on comprehension and academic literacy. For each cycle, the intervention was carried out over an academic semester. In the first cycle, a test group composed of EAL first-year Economics students was exposed to live SLS via respeaking during class, while a control group (also composed of EAL first-year Economics students) attended the same class at a different time, without SLS. In the second cycle, the live SLS via respeaking were replaced with offline SLS. The intervention was taken out of the regular classes and was carried out in the context of practical revision classes scheduled specifically for the purpose of the intervention. The test group viewed subtitled videos of lectures, while the control group viewed videos without subtitles. After each viewing, all participants were required to complete a short comprehension test. This cycle was also conducted in first-year Economics. The basic design of the third cycle was similar to that of the second cycle, but for the fact that the intervention took place in the context of a Psychology module, which, unlike the Economics module, was taught without the lecturer making use of slides. After these three research cycles were completed, it could be concluded that offline SLS indeed have a positive impact on the subject-specific comprehension and the receptive academic literacy skills of EAL students in a tertiary academic context. This conclusion was supported by the following findings: 1. The first research cycle pointed towards a slight, but statistically insignificant benefit in terms of both comprehension and academic literacy. However, at this stage of the empirical investigation, the technical constraints made it difficult to draw a precise conclusion in that respect. 2. In the second research cycle, the SLS seem to have had a significant impact on the receptive academic literacy skills of the test group, compared to the control group. However, no such impact could be noted in terms of subject-specific comprehension. This was attributed to the presence of a confounding variable, namely slides used during the lectures. This once more made it impossible to draw a confident conclusion regarding the impact of SLS on comprehension. 3. The third research cycle made a more confident conclusion regarding the impact of SLS on subject-specific comprehension possible. Indeed, the results of the statistical analyses show that the test group performed significantly better in their semester test (covering the work done in all the recorded lectures) than the control group, which was not exposed to any videos at all. On the basis of these findings, it was concluded that SLS in their offline form have a positive impact on the subject-specific comprehension and the receptive academic literacy skills of EAL students in a tertiary academic context, specifically if the students are given sufficient time to get used to the mode. This study seems to indicate that the benefits of SLS for comprehension can be recorded provided that students are exposed to the intervention over a longer period of time. However, there may be further scope for refinement as far as this study is concerned. It is therefore important that the topic be investigated further. / MA, Language Practice, North-West University, Vaal Triangle Campus, 2012

With the aim of increasing practitioner competence, this dissertation provides marriage and family therapists and mental health service providers with insight into the experiences of legally married same-sex couples. Specifically, the inquiry's objective was to elicit narratives of strength and agency from these couples who navigated the oppressive circumstances of an anti-gay amendment campaign situated within the debate over the extension of marriage rights to same-sex couples. Fourteen couples were interviewed in order to respond to the dissertation's overriding question: How do the lesbian and gay couples and families who are among those who were legally married in California before the passage of Proposition 8 narrate their experiences of their marriages? Through portraiture (Lawrence-Lightfoot & Davis, 1997), a method of inquiry situated within a postmodern, social constructionist framework, a narrative was produced which evolved through five emergent themes: 1) Our Commitments Have Rich Histories -- the symbolic and legal ways in which these couples commemorated and brought definition to their commitments, in the absence of a nationally-sanctioned and collectively-recognized state of legal marriage; 2) Not a Simple Matter: The Complexities of Language Choice -- their contextual language choices, which reflected the absence of representative and collectively-recognized language options for their relationships after their legal marriages; 3) The Battle Metaphor -- the couples' experiences of California's political debate over the extension of marriage rights to same-sex couples; 4) Support Shaped Lived Experiences -- the impact of support from friends, family, and community; and lastly, 5) Legal Marriage Shaped Individual, Relational, and Social Identities -- individual, relational and social shifts that occurred for the couples through the experience of being legally married. A follow-up focus group further validated the theme Support Shaped Lived Experiences, and examined more deeply the tensions that occurred when important persons were silent about and/or did not recognize the legitimacy of the couples' legal marriages, and/or the discriminatory context in which their legal marriages were situated. In addition to its contribution of the experiences of legally married same-sex couples to the family therapy literature, the dissertation concludes with important implications for affirmative therapeutic practice, research, education, training, advocacy, and social policy.

Civil Partnership is significant because its availability indicates that social attitudes about sexual minorities have altered dramatically over the past two decades (Weeks 2007: 3, Shipman and Smart 2007). At one time, social attitudes labelled people’s attractions to persons of the same sex as ‘abnormal’, and resulting same-sex relationships were expected to be invisible and conducted in private (Plummer 1975, Weeks 1977, Rich 1980). These expectations have changed, to such an extent, that it is now rather common to view same-sex and opposite-sex relationships as the ‘same’ and equally worthy of recognition and rights (Weeks 2007, Heaphy et al. 2013).This project explored what (if any) impact inhabiting this contemporary socio-cultural and historical climate is having on the everyday lives of sexual minorities. Finch’s (2007) concept of ‘display’ was employed as a conceptual lens to explore the ‘narratives’ that 42 civil partners aged 30 to 65 told about displaying their non-heterosexual orientation and same-sex relationship in encounters with others. I argued that if these more liberal attitudes had impacted on their lives it should be discernible from the personal stories they told about the interactions they had with one of six different audiences (e.g. self, couple, family, friends, acquaintances and strangers).Three main findings and arguments were formed from my analysis of these civil partners’ narratives. First, despite the remarkable changes in social attitudes towards sexual minorities, the stories my interviewees told illustrated that there is a generational difference in terms of the impact that these more liberal attitudes have been able to have on the ways that they display their non-heterosexual orientation and relationship. Essentially, these social attitudes have noticeably influenced the lives that younger generations are able to lead. Second, my use of ‘display’ as a conceptual lens to examine interviewees’ narratives has illuminated how the stigmatizing spotlight attached to non-heterosexual orientation and same-sex relationships has diminished over time. This was signalled by how narrators approached the display of their non-heterosexual orientation and their same-sex relationship. Third, ‘display’ as a conceptual lens has been significant for illuminating the challenges and negotiations involved in displaying a civil partnership and, I argued, is able to offer a more nuanced understanding of the continuing salience of the heterosexual assumption in an ‘era of equality’.

This article studies the parliamentary debate over the approval of a legislative change on the Spanish Civil Code, which gave permission to Same-Sex marriages since 2005. The author tries to approach to Congress debates as complex processes, in which different levels of rationality (as of irrationality) are intersperse in the argumentations of senators and deputies.In order to clarify this confounding scenario, the tools of ‘legisprudential studies’ or legislative rationality are of utmost importance, because they allow us to group the reasons in typologies, and to analyze possible counter-arguments or voids relating to supporting evidence. That is why the approach of this work, in relation to the substance of the matter, is neutral and rather points to demonstrate the immense methodological potential of legislative rationality models, and how these could contribute to illuminate the ongoing discussion on our country. / El presente artículo realiza un estudio sobre el debate parlamentario en torno a la aprobación de una modificación al Código Civil español, que permitió el matrimonio entre personas del mismo sexo desde el 2005. En ese sentido, el autor busca aproximarse a los debates parlamentarios como procesos complejos, en donde los distintos niveles de racionalidad (e irracionalidad) están entremezclados en las argumentaciones de senadores y diputados.Para aclarar el confuso panorama, las herramientas de los “estudios legisprudenciales” o de racionalidad legislativa resultan fundamentales, pues permiten agrupar a los argumentos en tipologías, y pasar a analizar posibles contraargumentos o vacíos en cuanto a evidencia de respaldo. Es por ello que la perspectiva del presente trabajo es neutral en cuanto al fondo del asunto, y apunta más bien a mostrar el gran potencial metodológico de modelos de racionalidad legislativa, y cómo estos contribuirían a aclarar el debate en curso en nuestro país.

abstract: The purpose of my dissertation project is to understand how Same-Gender Loving (SGL) Black Christian men negotiate their sexuality and spirituality in spaces that are not always accepting of SGL people, by examining on how Black SGL men perform their sexual identities within hegemonic institutions that often deny their existence or outwardly seek to exclude them from their communities. I have identified three scripts that Black SGL men often follow within Black religious settings. The first script that SGL people often follow in the church is that of deliverance-- confessing their same-gender desires and maintaining that they have been delivered from those desires The second is "don't ask don't tell" performed by men who many believe and suspect of being SGL; so long as they do not publicly affirm these beliefs they are able to hold a variety of positions in their religious communities.. The last script involves accepting one's same-gender desires and also affirming one's Christian beliefs, proclaiming that the two are not at odds with one another. I examine how these scripts and/or others are performed by and on the bodies of Black SGL males in two distinct sites. The first is the career and music of former gospel star Anthony Charles Williams II (Tonex / B. Slade), who has utilized the three scripts at various times in his career. The next site is that of theatre, where I explore how these scripts have been employed in dramatic texts. By reading Christian Black SGL performance through its theological parameters, I aim to discern the avenues in which Black people in the United States are able to perform same-gender sexual identities in spaces that are constructed as "homophobic," and in so doing combat the narrative of hyper-homophobia in Black communities. / Dissertation/Thesis / Ph.D. Theatre 2013

O presente trabalho tem por escopo analisar a possibilidade de aplicação, nos processos coletivos, dos atuais institutos do Direito de Processual Civil, criados para solucionar os problemas decorrentes da relação entre demandas intersubjetivas, i.e., conexão, continência, litispendência e coisa julgada. Devido às características intrínsecas dos interesses metaindividuais, a propositura de mais de uma demanda coletiva, por diferentes legitimados ativos, todas com efeitos erga omnes e objeto indivisível, pode levar à prolação de comandos contraditórios, com desdobramentos no plano prático, podendo gerar situações insustentáveis - especificamente nos conflitos ambientais, dado o caráter difuso do bem tutelado. Diante das peculiaridades dos processos coletivos, o legislador e os operadores do direito podem optar por um de dois caminhos: adotar o sistema tradicional ou inovar. O presente trabalho propõe a inovação, a modernização, a adequação, a adaptação, enfim, a flexibilização dos institutos processuais clássicos - sem a pretensão de formular qualquer resposta definitiva. As inovações aqui propostas iniciam-se pelo próprio conceito de identidade de ações, perpassando por uma releitura dos elementos objetivos da demanda (pedido e causa de pedir), com foco no bem jurídico tutelado e no resultado prático visado pelos processos. Na seqüência, os institutos conexão, continência, litispendência e coisa julgada são revisitados, adaptando-se às necessidades da jurisdição coletiva. Em suma, o trabalho conclui que a transposição, sic et simpliciter, dos institutos processuais clássicos voltados à relação entre demandas individuais para o plano da jurisdição coletiva não é cabível, sendo necessário flexibilizar e modernizar algumas figuras, com vistas a impedir que a mesma situação de fato receba tratamentos diferenciados em duas ou mais demandas. Tudo em prol da efetividade do processo coletivo e dos princípios da economia processual, da isonomia e da certeza das relações jurídicas. / The scope of this study is to analyze the possibility of applying, in collective lawsuits, the current tools of the Civil Procedural Law, created to solve problems arising out of the relation between inter-subjective claims (i.e. same cause of action, encompassing lawsuit, collateral estoppel and res judicata). Due to the intrinsic characteristics of the meta-individual interests, the proposal of another collective claim, by different parties, all with erga omnes effect and indivisible object, may lead to the issuance of contradictory orders, affecting its practical aspect, and possibly generating unsustainable situations ? specifically in environmental conflicts, due to the public nature of the matter. Given the peculiarities of collective claims, legislators and Law operators may decide to adopt either the traditional system, or innovate. This paper proposes innovating, updating, adequating and adapting the classical procedural tools ? with no intention of reaching a definitive answer. The innovations proposed herein start by the identity of action concept itself, revisiting the objective elements of the claim (pleading and cause of action), focusing on the core of the matter and on the practical result sought by the lawsuits. Subsequently, tools such as same cause of action, encompassing lawsuit, collateral estoppel and res judicata are also revisited, adapting to the needs of collective jurisdiction. In short, this study concludes that transferring, sic et simpliciter, the classic procedural tools regarding the relations between individual claims to the collective jurisdiction is not possible, being necessary to adapt/update some concepts, so that the expected result is reached, preventing the same situation in fact is treated differently in two or more claims (on behalf of the effectiveness of the collective lawsuit and of the principles of the procedural economy, the isonomy and the certainty of the legal relations).

Orientadora: Profª. Drª. Vanessa Elias de Oliveira / Dissertação (mestrado) - Universidade Federal do ABC. Programa de Pós-Graduação em Políticas Públicas, 2017. / Este estudo analisou a oficialização da união estável homoafetiva pelo STF no ano de 2011 pela perspectiva da judicialização da política - uma vez que um tema eminentemente político foi decidido pelo órgão máximo do Poder Judiciário - com o objetivo de compreender os reflexos dessa oficialização no processo legislativo. O ano de 2011 se tornou um marco que permitiu a divisão do espectro temporal de 1995 (quando foram apresentados os primeiros projetos) ao primeiro semestre de 2017 em dois momentos distintos: pré e pós-decisão do STF. Propõe-se que a decisão do STF alterou sobremaneira o processo legislativo, modificando a atuação do Congresso Nacional frente ao tema; se antes de 2011 eram propostos mais projetos que visavam a legalização da união, após 2011 passou a prevalecer os projetos contrários a essa garantia, bem como propostas buscando a sustação da decisão do STF e da resolução nº 175 do CNJ, que garantiu a possibilidade de casamento entre homoafetivos. Para a compreensão dessa proposição foram analisados projetos de lei, projetos de decreto legislativo e propostas de emenda constitucional apresentadas entre 1995 e o primeiro semestre de 2017. Os projetos foram elencados em três categorias distintas a partir de seu conteúdo: (1) projetos favoráveis ao reconhecimento da união e adoção por pares homoafetivos, (2) projetos contrários ao reconhecimento da união e adoção por pares homoafetivos e (3) projetos teoricamente neutros. Tanto o conteúdo dos 35 projetos quanto o teor das tramitações de cada um deles foram analisados para o entendimento dos discursos utilizados no sentido favorável e contrário ao reconhecimento da união. Compreende-se que não apenas o direito a união foi judicializado, como também os discursos manifestados, especialmente os que se mostram contrários ao reconhecimento. As religiões que possuem representação no Congresso, principalmente as bancadas evangélica e católica, ainda despontam como principal entrave para o reconhecimento de direitos aos LGBTs. E se antes as narrativas eram mais pautadas no texto bíblico, com o tempo os discursos foram adquirindo uma conotação muito mais jurídica para dialogar com os atores que não necessariamente se atém a uma base religiosa. / This study analyzed the formalization of stable same-sex civil union by the Supreme Court of Justice (STF) in 2011 from the perspective of political judicialization - it was decided by the higher organ of the judiciary power since it is a political theme ¿ aiming to understand the impact of this judicialization in the legislative process. The year of 2011 became a milestone that allowed the timeline from 1995 (when the first projects were presented) to the first semester of 2017 to be divided in two distinct moments: before and after the STF¿s decision. It is proposed that the STF¿s decision really altered the legislative process, changing the practice concerned to this theme; if before 2011 more projects which aimed to legalize the union were proposed, after 2011 projects against this guarantee have prevailed, as well as proposals aiming to cancel the STF¿s decision and the National Council of Justice (CNJ) resolution that recognized marriage between people from the same sex. In order to understand this proposition, law projects, legislative decrees and constitutional amendments presented between 1995 and 2017 were analyzed. The projects were organized in three distinct categories based on their contents: (1) projects in favor of the recognition of the union and adoption by same-sex couples, (2) projects against the recognition of the union and adoption by same-sex couples and (3) theoretically neutral projects. The contents of the projects and the discussions throughout the legislative process of each of the 35 projects were analyzed to understand the discourse used for and against the recognition. It is understood that not only was the right of this union judicialized, but also the discourse expressed, especially the ones against the recognition. The religions that have representation in Congress, mainly the Protestant and Catholic parliamentary benches are still a deadlock on the way to the recognition of the LGBT rights. And if before the discourses were based on the biblical text, along the way they have been acquiring a much more juridical connotation to interact to other players that are not necessarily connected to a religious basis.

Submitted by Neusa Fagundes (neusa.fagundes@unioeste.br) on 2017-09-29T14:04:33Z No. of bitstreams: 1 Alcemar_Araújo2017.pdf: 859525 bytes, checksum: 4d1b71f3e10b20ae661e8f8f1b982fd9 (MD5) / Made available in DSpace on 2017-09-29T14:04:33Z (GMT). No. of bitstreams: 1 Alcemar_Araújo2017.pdf: 859525 bytes, checksum: 4d1b71f3e10b20ae661e8f8f1b982fd9 (MD5) Previous issue date: 2017-02-17 / The present work has the objective of analyzing the functioning of the journalistic discourse and its processes of production of meanings about 'marriage between people of the same sex' (hereinafter CPMS), in Portugal and Brazil, based on news published in Jornal Diário de News - one of the morning newspapers and one of the main references in Portugal in relation to the circulation, which comprise the periods of June 2010 (when Law No. 9/2010 was approved, which came into effect on June 5, which Allows the CMPS) and June 2011 and, in Brazil, in the G1 News Portal, which, according to the Alexa Internet ranking, is one of the most accessed Brazilian news portals in the country, maintained by Globo.com and under guidance Of Central Globo de Jornalismo, which cover the months of May 2013 (month in which Resolution 175, authorizing the CPMS in Brazil was approved) and May 2014. The temporal cut that we established for the management of the corpus is cohesive with The theoretical proposal that will help us in the analysis of the subjects, since we will observe how the CPMS and, consequently, the homosexuality circulates in these means of communication. The research is based on the French concept of Discourse Analysis, in which we seek to understand how ideology is inscribed in the language and how the subject and the sense are interpellated by the ideology. Based on the thinking of authors such as Pêcheux (1988, 1990), Orlandi (1987, 1999, 2005), Brandão (2008, 2012), Mariani (1998, 1999, 2007), among others, we will observe the aspects related to the processes of sense production And the interpellation of the subject, so that we can discuss the discursive processes that permeate the construction and circulation of journalistic discourse. We intend, above all, to understand how the imaginary formations about sexual diversity become naturalized in the pages of these newspapers, formulating a memory of the future about the CPMS and the homosexual subjects. / O presente trabalho tem por objetivo analisar o funcionamento do discurso jornalístico e seus processos de produção de sentidos sobre o ‘casamento entre pessoas do mesmo sexo’ (doravante, CPMS), em Portugal e no Brasil, a partir de notícias veiculadas no Jornal Diário de Notícias - um dos jornais matutinos e uma das principais referências em Portugal em relação à tiragem, que compreendem os períodos de junho de 2010 (data em que foi aprovada a Lei nº 9/2010, que entrou em vigor no dia 5 de junho, que permite o CMPS) e junho de 2011 e, no Brasil, no Portal de Notícias G1, que, de acordo com o ranking do Alexa Internet, é um dos portais de notícias brasileiros mais acessados do país, mantido pela Globo.com e sob orientação da Central Globo de Jornalismo, que abrangem os meses de maio de 2013 (mês em que foi aprovada a Resolução nº 175, que autoriza o CPMS no Brasil) e maio de 2014. O recorte temporal que estabelecemos para a gestão do corpus é coeso com a proposta teórica que nos auxiliará na análise das matérias, uma vez que observaremos de que forma o CPMS e, consequentemente, a homossexualidade circula nestes meios de comunicação. A pesquisa está fundamenta a partir da concepção francesa de Análise do Discurso, na qual buscamos compreender como a ideologia se inscreve na língua e como o sujeito e o sentido são interpelados pela ideologia. Baseado no pensamento de autores, como Pêcheux (1988, 1990), Orlandi (1987, 1999, 2005), Brandão (2008, 2012), Mariani (1998, 1999, 2007), entre outros, observaremos os aspectos relacionados aos processos de produção de sentidos e a interpelação do sujeito, para podermos discutir os processos discursivos que permeiam a construção e a circulação do discurso jornalístico. Nos propomos, sobretudo, a compreender como as formações imaginárias acerca da diversidade sexual se naturalizam nas páginas desses jornais formulando uma memória do futuro sobre o CPMS e os sujeitos homossexuais.

Company law traditionally regulated capital by use of the capital maintenance principle. The Companies Act 71 of 2008 replaces the capital maintenance regime with one based on solvency and liquidity. This dissertation aims at analysing the capital rules relating to financial assistance as they are contained in the Companies Act 71 of 2008. This includes the provision of financial assistance for the purpose of or in connection with the purchase or subscription of securities in the company (section 44) and the provision of financial assistance to directors and prescribed officers of the lending company or of a related or inter-related company, or to a related or inter-related company (sections 45). The solvency and liquidity test, which is required to be applied when a company intends to provide financial assistance is analysed at the outset of the study. The work of renown authors are used for purposes of the study. The solvency and liquidity test comprises of two elements, namely solvency and liquidity. Each element of the test as well as the assets to be considered and valuation thereof is analysed. The greatest problem with regard to the test is which assets to include when the company is part of a group of companies and the lack of provision for the protection of preferential liquidation rights in all instances. Clarity is called for in these regards. Where there is a question as to valuation method of the assets, it is submitted that it is best left to be determined by the directors. The provision of financial assistance in terms of section 44 is analysed in detail. The provision of financial assistance to a person for the purpose of or in connection with the purchase of securities in a company is allowed, subject to certain conditions and requirements. Companies are also allowed to impose further conditions or requirements in the Memorandum of Incorporation. The key terms are defined and analysed, as well as the conditions or requirements for the provision of financial assistance. The scope of application of the section is cast incredibly wide due to the wide definition of “securities” and the extension of the application to financial assistance for securities in a “related or inter-related” company. The provision of financial assistance in terms of section 45 is analysed in the same manner (albeit in less detail) as section 44. The biggest problem here again is its wide scope of application due to the extension of application to provision of financial assistance to a “related or inter-related” company or director or a prescribed officer thereof. / Dissertation (LLM)--University of Pretoria, 2010. / Mercantile Law / unrestricted