South African Mercantile Law Journal
Mrs Z Taljaard (Managing Editor); Dr Siphuma (Editor)
ISSN: 1015-0099
Year: 1988 – Current
Published: Tri-annually
Accreditation(s): Department of Higher Education and Training (DHET)
About this publication
The South African Mercantile Law Journal is a specialised journal published by Juta Law and the Faculty of Law, University of South Africa. It is devoted to publishing material in the field of mercantile and business law. This journal is not intended as a businessman’s journal. It is aimed at practitioners in these areas of law.
VOLUMES AND ISSUES
Volume / Issue
Volume 35 Issue 2, 2023
Demystifying the value-added tax effects of foreign branches in South Africa: The Wenco case
Author: Faeeza Soni
Source: South African Mercantile Law Journal, pp 123 – 137 (2023 I2)
A comparative assessment of the treatment of unincorporated business entities in financial distress in South Africa
Authors: Kudzai Mpofu & Hermanus Johannes Moolman
Source: South African Mercantile Law Journal, pp 138 – 161 (2023 I2)
Hiding behind the veil: On whom does liability for discriminatory practices by recruitment agencies fall
Authors: Davy Rammila & Ernest Manamela
Source: South African Mercantile Law Journal, pp 162 – 189 (2023 I2)
Translation of transfer pricing adjustments in South Africa: A seemingly insignificant detail
Author: Michelle van Heerden
Source: South African Mercantile Law Journal, pp 190 – 212 (2023 I2)
South African governance legal framework for corporate disclosures and reporting: Part 2—Mandatory financial disclosure and reporting
Author: Werner Schoeman
Source: South African Mercantile Law Journal, pp 213 – 231 (2023 I2)
Case Notes: Is the foreign business establishment lagging behind new business models? Commissioner for the South African Revenue Service v Coronation Investment Management SA (Pty) Ltd [2023] ZASCA 10
Author: Khodani Sengwane
Source: South African Mercantile Law Journal, pp 232 – 240 (2023 I2)