Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 42 for “"South African courts"”.
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A Training programme for intermediaries for the child witness in South African Courts
… based training program for intermediaries in South African courts in order to improve the intermediary’s knowledge and understanding of the role and duties of an intermediary. The motivation for this study had its origin in the fact that the adversarial nature of court proceedings is a major …
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Environmental Impact Assessment (EIA) and South African courts' interpretation of the legislative framework
… The value of EIAs was first recognised by the South African government in 1976 with a report by the-then South African Council for the Environment entitled Identification and Evaluation of the Effects of Development Projects on the Environment and in 1980 with the publication of the White Paper …
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Beyond a reasonable doubt: how South African courts assess eyewitness testimony in murder trials
The impact of criminal courts accepting an honest eyewitness misidentification extends beyond the theoretical considerations of the purpose of criminal trials, sentencing, and mere notions of justice. A wrongful conviction has the consequence of punishing an innocent person, while allowing a guilty …
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Hate speech under the South African Constitution: How should South African Courts interpret ‘incitement to cause harm'
… gives effect to the right. Lastly, I return to South African domestic law to see whether incitement to cause harm can be determined by resorting to its meaning in South African criminal law to regulate the extreme anti-democratic expression enumerated under section 16(2)(c). This chapter will …
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Global convergence of tax judgments and principles between South African courts and foreign courts: Assessing evidence of convergence in South African case law and its desirability in a South African context
… and foreign tax judgments and principles in South African courtrooms. Besides the practical fact of assessing the general view of South Africa courts to the application of foreign cases and principles, it also explores whether convergence is beneficial to South African in a variety of …
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Attaining Justice through ‘Just and Equitable Compensation': A critique of South African courts' current approach to section 25(3) of The Constitution, and determining whether ‘Expropriation without Compensation' may be considered ‘Just and Equitable'
… 25 of the Constitution of the Republic of South Africa1 has been a contentious issue in South Africa over the past year. Owing to colonialism and the apartheid regime, secured land rights and control were reserved for the white minority. This resulted in the mass dispossession of land that …
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How comparative laws of foreign jurisdictions may be used by South African courts to find the fair value of shares when shareholders use the appraisal remedy provided for in s 164 of the South African Companies Act 71 of 2008
… fair value of shares is omitted from s164 of the South African Companies Act 71 of 2008 (the South African Act), which deals with the appraisal remedies of dissenting shareholders. This dissertation will consider how courts in the United Kingdom and the United States have dealt with the question …
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Beyond the Corporate Veil a commentary on the approach of the South African Courts to the question of lifting the corporate veil, with particular reference to a tax-avoidance based structure in common use in South Africa at this time
"The Court of Appeal has declared that the formation of the respondent company and the agreement to take over the business of the appellant were a scheme "contrary to the true intent and meaning of the Companies Act". I know of no means of ascertaining what is the intent and meaning of the …
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Compensation received from termination of a contract: what determines whether it is of a capital or revenue nature
… nature. The cases under study will be those from South African courts as well as other jurisdictions which have had similar cases brought before its courts.
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The relevance of culture and religion to the understanding of children's rights in South Africa
… and religion on the rights of the child from a South African perspective. This paper does not engage in a debate about whether children's rights are universal or not. The underlying premise is that children's rights are universal. The paper simply uses the universalism and cultural relativism …
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Sexual violence against children in South Africa: the protection of child victims in the criminal justice system
… of sexual violence against children in South Africa continues to rise. Child victims experience further violation within the criminal justice system despite the comprehensive laws in place. The purpose of this study is to evaluate protective measures available in the legal system to …
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Interpretation of fiscal statutes by the courts: a South African tax law perspective
This study examines the way in which the South African judiciary approaches the interpretation of fiscal legislation. It refers back to the use of the literal/textual approach (traditional approach), its shortcomings and the modification of such approach if it leads to absurdity. It also explores …
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The admissibility of data messages in the ordinary course of business.
… and has neither been effectively applied in our South African courts nor, in certain instances, correctly interpreted. Therefore, the Parliamentary legislator needs to re-consider whether section 15 ( 4) of the ECT Act serves a practical purpose.
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Sentencing reforms in a postcolonial society: a call for the rationalisation of sentencing discretion in Nigeria, drawing on South Africa and England
… the practice of punishment evolved in England, South Africa and Nigeria in order to unveil how evolving concepts about punishment regulate or fail to regulate penal severity. Secondly, the thesis examined the normative basis of sentencing in South Africa and Nigeria, both of which are …
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‘Tax exceptionalism': a South African tax law perspective
This study examines the manner in which South African courts approach the interpretation of fiscal legislation – by asking whether, courts are developing some sort of exceptional approach in statutory interpretation when it comes to tax law? This is the crux of the concept ‘tax exceptionalism', the …
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Admiralty law in South Africa: section 6 of the Admiralty Jurisdiction Act - an analysis, comparison and case law examination
Under South African Admiralty law the Courts are to apply two different systems of law depending upon whether the matter could have been heard under the old jurisdiction held by the Colonial Courts of Admiralty as at 1890. If the matter does involve this old jurisdiction then English law as it was …
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‘When is dismissal an appropriate sanction for misconduct? and who has the last say?’
… a historical development of the manner in which South African courts have tested the fairness of dismissals, for misconduct. South African Labour history has been marred by confusion and inconsistency in relation to the test to be adopted in determining the fairness of dismissals. This has been …
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Domestic deeming provisions and double tax treaties: lessons from Tradehold and Fowler
… between domestic deeming provisions in South African domestic tax law and double tax treaties (‘DTTs'), focusing on the legal and interpretative challenges that arise when statutory fictions are applied within an international tax framework. Using a comparative analysis of Commissioner …
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A comparison of the substantive aspects of impermissible tax arrangements under South Africa's General Anti-Avoidance Rule and the Principal Purpose Test with specific reference to the examples found within the 2017 OECD Model Tax Convention
… are vague and can be interpreted in light of the South African GAAR to assist with attributing a meaning to it. The key findings from this paper identified various areas of the Principal Purpose Test where the GAAR could be used to assist in the interpretation and application of the Principal …
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A Critical and Comparative Analysis on the Effect of Business Rescue on Creditors’ Rights against Sureties
… rescue proceedings have been introduced into South African company law under chapter 6 of the Companies Act 71 of 2008. The United States Chapter 11 bankruptcy model was closely consulted by the legislature when drafting chapter 6. Further to this and although business rescue has been …
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