The Economic Substance Doctrine against Abusive Tax Shelters in the United States: Lessons for South Africa

by | Oct 24, 2019 | SAMLJ, SAMLJ V27 I2

The Economic Substance Doctrine against Abusive Tax Shelters in the United States: Lessons for South Africa

Authors B Kujinga

ISSN: 1996-2185
Affiliations: Senior Lecturer, Department of Mercantile Law, Faculty of Law, University of Pretoria
Source: South African Mercantile Law Journal, Volume 27 Issue 2, 2015, p. 218 – 245

Abstract

None

Case Notes: Unfair enforcement of a contract: A step in the right direction? Botha v Rich and Combined Developers v Arun Holdings

by | Oct 24, 2019 | SAMLJ, SAMLJ V27 I1

Case Notes: Unfair enforcement of a contract: A step in the right direction? Botha v Rich and Combined Developers v Arun Holdings

Authors Robert Sharrock

ISSN: 1996-2185
Affiliations: Professor, School of Law, University of KwaZulu-Natal
Source: South African Mercantile Law Journal, Volume 27 Issue 1, 2015, p. 174 – 190

Abstract

None

Case Notes: When Ancestors Call an Employee: Reflections on the Judgment of the Supreme Court of Appeal in the Kievits Kroon Country Estate v Mmoledi case

by | Oct 24, 2019 | SAMLJ, SAMLJ V27 I1

Case Notes: When Ancestors Call an Employee: Reflections on the Judgment of the Supreme Court of Appeal in the Kievits Kroon Country Estate v Mmoledi case

Authors Moses Retselisitsoe Phooko, Freddy Mnyongani

ISSN: 1996-2185
Affiliations: Department of Jurisprudence, University of South Africa
Source: South African Mercantile Law Journal, Volume 27 Issue 1, 2015, p. 163 – 173

Abstract

None

Case Notes: The Meaning of ‘Solvent’ for Purposes of Liquidation in terms of the Companies Act 71 of 2008: Boschpoort Ondernemings (Pty) Ltd v Absa Bank Ltd

by | Oct 24, 2019 | SAMLJ, SAMLJ V27 I1

Case Notes: The Meaning of ‘Solvent’ for Purposes of Liquidation in terms of the Companies Act 71 of 2008: Boschpoort Ondernemings (Pty) Ltd v Absa Bank Ltd

Authors Natania Locke

ISSN: 1996-2185
Affiliations: Professor, University of the Witwatersrand
Source: South African Mercantile Law Journal, Volume 27 Issue 1, 2015, p. 153 – 162

Abstract

None

Analyses: Implications of the re-enacted discretionary power to grant judicial relief to directors in section 77(9) of the Companies Act 2008

by | Oct 24, 2019 | SAMLJ, SAMLJ V27 I1

Analyses: Implications of the re-enacted discretionary power to grant judicial relief to directors in section 77(9) of the Companies Act 2008

Authors Richard S Bradstreet

ISSN: 1996-2185
Affiliations: Lecturer, Department of Commercial Law, University of Cape Town
Source: South African Mercantile Law Journal, Volume 27 Issue 1, 2015, p. 145 – 152

Abstract

None