Assessing the Legal and Regulatory Framework for Special Economic Zones in South Africa

by | Nov 19, 2022 | SAMLJ, SAMLJ V34 I2

Assessing the Legal and Regulatory Framework for Special Economic Zones in South Africa

Author: Mmiselo Freedom Qumba

ISSN: 1996-2185
Affiliations: Lecturer, Department of Mercantile Law, University of the Free State
Source: South African Mercantile Law Journal, Volume 34 Issue 2, 2021, p. 229 – 267
https://doi.org/10.47348/SAMLJ/v34/i2a4

Abstract

The previous industrial development zones (IDZs) programme did not generate the anticipated economic growth in South Africa. Thus, the recent special economic zones (SEZs) programme is aimed at addressing the deficiencies in the disappointing record of the IDZs. So, would the new SEZ programme succeed if the IDZs failed? Since the IDZ is considered to have failed to generate the expected levels of economic growth, it is important assess whether the new SEZ programme will be able to fulfil its intended objectives. Therefore, the purpose of this article is to provide an insightful analysis of the South African SEZ programme from a legal and policy perspective and to proffer some reforms in areas that may be pertinent for the success of the SEZ programme. It traces South Africa’s experience with the IDZs and related industrial policies by assessing how the country has fared so far, looking at its transition from the IDZs to the SEZs and analyses the potential challenges it is likely to face in the future. It adopts a comparative method of analysis by examining key issues confronting SEZs in South Africa, India, and China. In particular, the article compares only the key aspects in the regulatory design of the SEZ as found in the SEZ Act. These aspects include: the governance and ownership structure of the SEZs; the incentives offered to investors; the establishment of one-stop shops and issues of infrastructure development.

The silence of Africa in the international humanitarian law debate

by | Nov 19, 2022 | AYIH, AYIH 2021, Uncategorized

The silence of Africa in the international humanitarian law debate

Author: Kenneth Wyne Mutuma

ISSN: 2521-2621
Affiliations: BA Law LLM PhD, Senior Lecturer at the University of Nairobi
Source: African Yearbook on International Humanitarian Law, 2021, p. 134 – 149
https://doi.org/10.47348/AYIH/2021/a5

Abstract

International humanitarian law (IHL), as a component of international law, specifically seeks to limit the effects of warfare. The law of wars aims to limit suffering by regulating how war is fought. Despite the universal nature of most rules of IHL, Africa has been largely left behind, especially in the development of these laws and also in understanding and applying such laws on the continent. Notably, Africa has had its fair share of armed conflicts over the years, the effects of which have been devastating. However, there has been a disconnect between the development and the application of the rules of IHL in Africa. The history of Africa has led to the continent being disconnected from the development of IHL over the years. This article, therefore, aims to illustrate the gaps that exist in regard to Africa in the development of IHL as well as the exclusion of Africa’s concerns from the global IHL debate. The article considers why there is regional disengagement when it comes to IHL debates on the continent. This is done by first examining the reality of wars in Africa, which are similar to those that have occurred in other parts of the world. The article then considers the development of IHL as a body of international law that regulates armed conflicts and the gaps that exist in its application to and development in Africa. Finally, this article reflects on some of the ways of ensuring that Africa does not remain passive when engaging in the global IHL debate.

Uganda’s decision ‘In the Matter of an Arrest Warrant and the Surrender to the International Criminal Court (ICC) of Omar Hassan Ahmed al-Bashir’: Explanation, issues and consequences

by | Nov 19, 2022 | AYIH, AYIH 2021

Uganda’s decision ‘In the Matter of an Arrest Warrant and the Surrender to the International Criminal Court (ICC) of Omar Hassan Ahmed al-Bashir’: Explanation, issues and consequences

Author: Kasaija Phillip Apuuli

ISSN: 2521-2621
Affiliations: LLM, DPhil (University of Sussex); Associate Professor, Department of Political Science and Public Administration, Makerere University, Kampala, Uganda
Source: African Yearbook on International Humanitarian Law, 2021, p. 150 – 173
https://doi.org/10.47348/AYIH/2021/a6

Abstract

On 19 December 2019, High Court Justice Peter Adonyo issued a warrant of arrest for former Sudan President Omar al-Bashir should he ever set foot in Uganda or in a territory controlled by Uganda. He also held that by failing to arrest and surrender al-Bashir on two occasions in 2016 and 2017, in fulfilment of the warrants of arrest issued by the International Criminal Court (ICC) in 2009 and 2010, Uganda had breached its own International Criminal Court Act (2010), the Rome Statute (1998) and United Nations Security Council Resolution 1593 (2005). This contribution discusses the judgment by considering the context of Uganda’s failure to meet its legal obligations with regard to the ICC’s arrest warrants against al-Bashir. It then discusses the future of Uganda’s arrest warrant against al-Bashir, and the court’s clarification of the superiority of United Nations (UN) decisions over those of the African Union (AU).

South African Governance Legal Framework for Corporate disclosures and reporting: Part 1 – Voluntary sustainability reporting

by | Nov 19, 2022 | SAMLJ, SAMLJ V34 I2

South African Governance Legal Framework for Corporate disclosures and reporting: Part 1 – Voluntary sustainability reporting

Author: Werner Schoeman

ISSN: 1996-2185
Affiliations: Lecturer: Mercantile and Labour Law Department, School of Law, University of Limpopo
Source: South African Mercantile Law Journal, Volume 34 Issue 2, 2021, p. 268 – 292
https://doi.org/10.47348/SAMLJ/v34/i2a5

Abstract

The general dissatisfaction of shareholders and other users of financial statements with both voluntary sustainability and mandatory financial disclosure and reporting, prompt an appeal for increased government-commanded reporting requirements. State-based standardsetting and voluntary sustainability reporting within the corporate jurisprudence must therefore evolve, which includes, among others, the variety of legal and regulatory standards, their dynamism, and the manner in which standards can be imposed. Directors and auditors must act ethically to observe their various functions as regulated by the Companies Act 71 of 2008 and the Auditing Profession Act 26 of 2005. National and international companies persistently undermine good governance. Directors’ and auditors’ failure to comply with ethics can certainly not continue with impunity. The global trend in the use of voluntary sustainability reporting highlights the prominence that auditors play in good corporate governance, although compliance with voluntary sustainability reporting does not warrant good corporate governance. Independence of auditors remains contentious in the light of the funding model of the regulator, working of audit committees, the connection between directors and companies, and the corporate governance expectation gap.

Case Notes: The income tax position of a creditor on the insolvency and/or business rescue of a debtor

by | Nov 19, 2022 | SAMLJ, SAMLJ V34 I2

Case Notes: The income tax position of a creditor on the insolvency and/or business rescue of a debtor

Authors: Thabo Legwaila & Carika Fritz

ISSN: 1996-2185
Affiliations: Professor of Law, University of Johannesburg; Associate Professor of Law, University of the Witwatersrand
Source: South African Mercantile Law Journal, Volume 34 Issue 2, 2021, p. 293 – 303
https://doi.org/10.47348/SAMLJ/v34/i2a6

Abstract

None

Counting apples as oranges: Problems under international humanitarian law with designating the Allied Democratic Forces and Ansar al-Sunna foreign terrorist organisations

by | Nov 19, 2022 | AYIH, AYIH 2021

Counting apples as oranges: Problems under international humanitarian law with designating the Allied Democratic Forces and Ansar al-Sunna foreign terrorist organisations

Author: Rebecca Rattner

ISSN: 2521-2621
Affiliations: BA (Brown) MSc (LSE) JD (Harvard); Research Associate at the South African Institute for Advanced Constitutional, Public, Human Rights and International Law, a Centre of the University of Johannesburg
Source: African Yearbook on International Humanitarian Law, 2021, p. 174 – 190
https://doi.org/10.47348/AYIH/2021/a7

Abstract

Under President Biden, the US has shifted its approach to ISIS to address fears about the group’s expansion globally. The spread of ISIS in Africa has become an area of notable concern as an increasing number of armed groups across the continent have announced affiliations with ISIS. In response to this perceived threat, the Biden Administration announced the designation of two armed groups with ties to ISIS operating in the Democratic Republic of Congo (DRC) and Mozambique as foreign terrorist organisations (FTOs) in March 2021. There are, however, reasons to question the applicability of the designations in these two cases and consider the broader context and consequences. This article argues that the designations have been inappropriately assigned to these two groups in the DRC and Mozambique based on inaccurate factual assessments and explores the implications of this problematic approach under international humanitarian law.

Book Review: To Catch a Dictator: The Pursuit and Trial of Hissène Habré by Reed Brody (2022) Columbia University Press, 296 pp

Book Review: To Catch a Dictator: The Pursuit and Trial of Hissène Habré by Reed Brody (2022) Columbia University Press, 296 pp

by | Nov 19, 2022 | AYIH, AYIH 2021

Book Review: To Catch a Dictator: The Pursuit and Trial of Hissène Habré by Reed Brody (2022) Columbia University Press, 296 pp

Author: Mia Swart

ISSN: 2521-2621
Affiliations: Senior Lecturer in Human Rights Law, Edge Hill University; Visiting Professor, School of Law, University of the Witwatersrand
Source: African Yearbook on International Humanitarian Law, 2021, p. 191 – 195
https://doi.org/10.47348/AYIH/2021/a8

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Swart, M
Book Review: To Catch a Dictator: The Pursuit and Trial of Hissène Habré by Reed Brody (2022) Columbia University Press, 296 pp
African Yearbook on International Humanitarian Law, 2021, p. 191 – 195
https://doi.org/10.47348/AYIH/2021/a8

Abstract

None

Contentious issues on Value-Added Tax and Sales Tax in Nigeria: A review of conflicting court decisions

by | Oct 30, 2022 | JCCL, JCCL V7 I2

Contentious issues on Value-Added Tax and Sales Tax in Nigeria: A review of conflicting court decisions

Author: Doris Dakda Aaron

ISSN: 2521-2575
Affiliations: Research Fellow, National Institute for Legislative and Democratic Studies, National Assembly, Abuja
Source: Journal of Corporate and Commercial Law & Practice, Volume 7 Issue 2, 2021, p. 1 – 15
https://doi.org/10.47348/JCCL/V7/i2a1

Abstract

Taxation is a universal means of revenue generation by governments worldwide. It is the oldest form of revenue generation. Many countries rely on taxes as an avenue for revenue generation to foster development and improve the welfare of their citizens. There are different types of taxes computed in line with the tax policies of individual countries. Nigeria, like many other countries, relies on taxes alongside other sources of revenue for its recurrent and capital expenditure. The various taxes in Nigeria include value-added tax (VAT), sales tax, company income tax and personal income tax. This article looks at contentious issues arising from the implementation of VAT and sales tax in Nigeria. The article adopts doctrinal methodology by reviewing case law and tax legislation, and using a comparative analysis approach. The article considers the provisions of the law and their applicability in the Nigerian federal system of government. The article also considers the powers of the federal and the state governments in respect of VAT and sales tax. The article finds that a major challenge in the implementation of VAT and sales tax in Nigeria is the debate between the states and the federal government of Nigeria about which tier of government has power over VAT and sales tax. The article recommends that states should be allowed to have power over VAT and sales tax alongside the federal government, as occurs in other federal settings. In addition, the end users of most consumable items are domiciled in the various states of Nigeria.

The African Continental Free Trade Area Agreement: Aiding Intra-African trade towards deeper continental integration

by | Oct 30, 2022 | JCCL, JCCL V7 I2

The African Continental Free Trade Area Agreement: Aiding Intra-African trade towards deeper continental integration

Authors: Dennis Zaire & Tapiwa Victor Warikandwa

ISSN: 2521-2575
Affiliations: Senior Programme Manager, Konrad Adenauer, Namibia – PhD Candidate, School of Law, University of Namibia; Senior Lecturer, School of Law, University of Namibia
Source: Journal of Corporate and Commercial Law & Practice, Volume 7 Issue 2, 2021, p. 16 – 44
https://doi.org/10.47348/JCCL/V7/i2a2

Abstract

The signing of the African Continental Free Trade Area Agreement (AfCFTA) reflected many years of hard work by the continent’s forefathers who include Kwame Nkrumah of Ghana, Julius Nyerere of Tanzania, Jomo Kenyatta of Kenya, Kenneth Kaunda of Zambia, Patrice Lumumba of Congo, Robert Mugabe of Zimbabwe and Frantz Fanon of Algeria, but to mention a few. The AfCFTA also depicts the novel work of the Organisation of African Unity (OAU), and later the African Union (AU), towards shaping a vision of continental integration, embedded in the vision of the African Economic Community (AEC), a by-product of the Abuja Treaty. Vision 2030 and the long-term continental vision of Agenda 2063: ‘The Africa We Want’ are also designed to contribute towards deeper and successful continental integration. However, by now the excitement over the AfCFTA signing has subsided. For each member state, the reality of being an AfCFTA party has started to sink in. Some member states have expressed concern and fear over problems such as opening their markets and accepting continental competition, allowing free movement of persons and trade across borders. Others find it too expensive to deal with the internal political fallout from their populace’s scepticism regarding the agreement’s effects on jobs (due to increased competition) and livelihoods. This article examines the AfCFTA to determine its impact and related advantages in respect of continental trade policies. It discusses the advantages of the AfCFTA and its potential challenges.

A social security perspective of employees’ compensation law in Nigeria

by | Oct 30, 2022 | JCCL, JCCL V7 I2

A social security perspective of employees’ compensation law in Nigeria

Author: Kehinde Anifalaje

ISSN: 2521-2575
Affiliations: Lecturer, Faculty of Law, University of Ibadan
Source: Journal of Corporate and Commercial Law & Practice, Volume 7 Issue 2, 2021, p. 45 – 82
https://doi.org/10.47348/JCCL/V7/i2a3

Abstract

The article examines the adequacy of the Employees’ Compensation Act of 2010 of Nigeria in respect of coverage, financing, entitlement to compensation and benefit structures through the prism of social security and in light of the International Labour Organization’s minimum standards as set out in the relevant Conventions on social security, and comparative best practices. It is argued that the Act marks an important milestone in the annals of work injury compensation in Nigeria, especially given the conversion of the erstwhile individual employer-liability scheme into a social insurance scheme, the expansion of coverage and the extension of the scope of entitlement to benefits that were previously unavailable in the repealed Workmen’s Compensation Act of 1987. Drawing lessons from some common-law jurisdictions, including the United Kingdom, the article highlights some other pertinent issues which need to be addressed to further improve the safety net currently provided for victims of work-related injuries and their dependants, especially the provision of a minimum level of benefits in the form of income support for low-income earners. In conclusion, appropriate reform proposals are suggested.