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by | Aug 20, 2024 | Uncategorized

Tax Instruments for the Mining Sector: Profitbased Taxes Versus Production-Based Taxes

Author: Kalo Achille Sanou

ISSN: 2709-8575
Affiliations: Université Clermont-Auvergne, CNRS, IRD, CERDI, F-63000 Clermont-Ferrand, France
Source: African Multidisciplinary Tax Journal, 2024 Issue 1, p. 1–17
https://doi.org/10.47348/AMTJ/V4/i1a1

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Sanou, K A Tax Instruments for the Mining Sector: Profitbased Taxes Versus Production-Based Taxes African Multidisciplinary Tax Journal Volume 4, Issue 1 (2024) p. 1–17 https://doi.org/10.47348/AMTJ/V4/i1a1

Abstract

The sharing of mining rents is a particular challenge for African countries. To explain the determinants of profit-based and production-based taxes, we use a panel of 22 gold-producing countries in Africa between 2000 and 2020 using the ordinary least squares (OLS) method controlled for time and country fixed effects. Our empirical results show that the road distance between the capital of the country and its relevant port is an important indicator in the choice of rent taxation instruments. The road distance between the capital of a country and its relevant port tends to reduce the average effective tax rate (AETR) through the share of profit-based taxes in AETR. Thus, countries that do not have direct access to the sea should favour production-based taxes over profit-based taxes in the taxation of mining rents.

The Draft Lower Courts Bill — A serious attempt to transform the civil justice system, or another window-dressing exercise?

by | Aug 17, 2024 | SALJ, SALJ V141 I3 2024

Note

The Draft Lower Courts Bill — A serious attempt to transform the civil justice system, or another window-dressing exercise?

Author: Mohamed Paleker

ISSN: 1996-2177
Affiliations: Professor, Department of Private Law, University of Cape Town
Source: South African Law Journal, Volume 141 Issue 3, p. 437-454
https://doi.org/10.47348/SALJ/v141/i3a1

Abstract

The magistrates’ courts are often the first point of access to the civil justice system and are therefore crucial for ensuring access to justice. The Magistrates’ Courts Act 32 of 1944 (‘the MCA’) regulates their powers, functions, and procedures. While the legislation has been amended several times, there is a growing consensus that it needs to be replaced. This note examines some aspects of the draft Lower Courts Bill, which the Department of Justice has proposed as a replacement for the MCA. It discusses some of its positive features, identifies gaps in the proposed legislation, and provides suggestions for improving it.

Investors beware — Public-interest considerations in merger review are significant: The Burger King matter

by | Aug 17, 2024 | SALJ, SALJ V141 I3 2024

Note

Investors beware — Public-interest considerations in merger review are significant: The Burger King matter

Author: Jacqueline Church

ISSN: 1996-2177
Affiliations: Senior Lecturer, University of Pretoria
Source: South African Law Journal, Volume 141 Issue 3, p. 454-466
https://doi.org/10.47348/SALJ/v141/i3a2

Abstract

In South Africa, statutory competition law serves as a vehicle to address both traditional economic goals and broader social and political concerns. This is particularly apparent in the field of merger regulation, where public interests must be considered in the merger analysis. This note focuses on the so-called Burger King merger, which was notified to the Competition Commission and initially prohibited. Notably, this marks the first time since the inception of the Competition Act 89 of 1998 that an intermediate merger has been prohibited solely on public-interest grounds. However, the Tribunal subsequently cleared the merger, but only after the merging parties agreed to accept the onerous conditions imposed upon them.

Recent South African marriage reform proposals: Confused and conflicted?

by | Aug 17, 2024 | SALJ, SALJ V141 I3 2024

Note

Recent South African marriage reform proposals: Confused and conflicted?

Authors: Brigitte Clark & Belinda van Heerden

ISSN: 1996-2177
Affiliations: Associate Professor, School of Law, University of KwaZulu-Natal; Retired Judge of the Supreme Court of Appeal of South Africa
Source: South African Law Journal, Volume 141 Issue 3, p. 467-482
https://doi.org/10.47348/SALJ/v141/i3a3

Abstract

This note examines recent marriage reform proposals from the Department of Home Affairs, namely the Draft Marriage Bill of 2022. Prior to this Bill, in January 2021, the South African Law Reform Commission (‘SALRC’) proposed a single marriage statute to reconcile the several enactments regulating marriage in South Africa. In March 2022, the Cabinet approved the White Paper on Marriages in South Africa, drafted by the Department of Home Affairs. The White Paper recognised that the legislation that regulates marriages in South Africa is not informed by an overarching policy based on constitutional values and the understanding of modern society dynamics. In this note, we argue that the Draft Marriage Bill, the publication of which was approved by the Cabinet in June 2023, is not only unconstitutional in some ways but is also, in certain respects, divergent from the White Paper preceding it and the earlier marriage reform proposals of the SALRC.

Judicial reliance on documents not established into evidence: Dispensing justice or injudicious overreach?

by | Aug 17, 2024 | SALJ, SALJ V141 I3 2024

Note

Judicial reliance on documents not established into evidence: Dispensing justice or injudicious overreach?

Author: Ferdinand Heinrich Hermann Kehrhahn

ISSN: 1996-2177
Affiliations: Lecturer, Department of Procedural Law, University of Pretoria
Source: South African Law Journal, Volume 141 Issue 3, p. 483-495
https://doi.org/10.47348/SALJ/v141/i3a4

Abstract

Documents make their way to the court file via numerous avenues. Courts sometimes rely on the contents of such documents, which are not established into evidence, to draw inferences and adjudicate disputes. The main reason for this practice is to buttress fraud committed against parties such as state organs because of their lackadaisical approach to litigation, knowing that the taxpayer foots the bill. Some courts go so far as to suggest that the court should employ an inquisitorial approach in matters involving state organs or even take a partisan approach. Noble as the court’s intentions hopefully may be, several policy decisions point to the undesirability of this practice. This note considers, first, the general rule that a document in the court file is inadmissible hearsay evidence until it is established into evidence; secondly, the reasons why a court would have regard to such non-evidence; thirdly, the policy reasons justifying the general rule; and, fourthly, the recent misplaced suggestion that documents may more readily be admitted into evidence under the common-law exception to the rule against hearsay evidence or under s 34(2) of the Civil Proceedings Evidence Act. Recommendations to remedy this objectionable practice conclude the note.